UNITED GRAND LODGE OF ENGLAND v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00307 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE PHYLLIS RAMSHAW and JUDGE KEVIN POOLE on 20 December 2023
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Value Added Tax, Exemptions, Item 1(e) of Group 9 of Schedule 9 Value Added Tax Act 1994, Article 132(1)(l) Council Directive 2006/112/EC – whether FTT failed to give reasons for rejecting part of Appellant’s case – yes – whether aim to provide Relief to Freemasons and their dependents is philanthropic – no
Published 20 December 2023