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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Loughborough Students Union v HMRC [2013] UKUT 517 (TCC) (21 October 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/517.html
Cite as: [2013] STI 3452, [2014] STC 357, [2013] UKUT 517 (TCC), [2013] BVC 1873

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FTC/81/2012 - Loughborough Students Union v HMRC [2013] UKUT 517 (TCC) (21 October 2013)


"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"

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/517.html