St Andrew's College Bradfield v The Commissioners for HM Revenue and Customs: [2016] UKUT 0491 TCC

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 4 November 2016.

Read the full decision in St Andrew’s College Bradfield v The Commissioners for HM Revenue and Customs: [2016] UKUT 0491 TCC.

VALUE ADDED TAX -– exemption of sports services – Group 10, Schedule 9, VATA – whether two subsidiaries of the Appellant were eligible bodies within Note (2A) to Group 10 – whether restriction on ability to distribute profits to be ascertained primarily by reference to the constitutions of the subsidiaries – significance of other ‘specific facts’ – Kennemer Golf & Country Club v Staatssecretaris van Financiën applied - appeal dismissed

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.