Loughborough Students Union v The Commissioners for HM Revenue and Customs:[2018] UKUT 0343 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 31 October 2018.

Read the full decision in Loughborough Students Union v The Commissioners for HM Revenue and Customs:[2018] UKUT 0343 (TCC).

VAT – Exemption – Education – arts 132-134 PVD 2006/112/EC; Group 6 sch 9 VATA 1994 - Sales from student union campus shops – eligible body – closely related supplies - appeal dismissed.

Published 31 October 2018