Loughborough Students’ Union v The Commissioners for HM Revenue and Customs: [2013] UKUT 0517 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Sadler on 21 October 2013.

Read the full decision in Loughborough Students’ Union v The Commissioners for HM Revenue and Customs: [2013] UKUT 0517 (TCC).

VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis - student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council - whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes VAT – exemptions – fund-raising – whether conditions of exemption that primary purpose of events is raising of money and events promoted as primarily for raising money necessary to ensure events not likely to cause distortion of competition – issue remitted to FTT to determine.

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