In St Andrew’s College Bradfield v HMRC [2016] UKUT 491 (4 November 2016) the UT found that companies that were fully owned by a non-profit making body were not ‘eligible bodies’.
The college was the representative member of a VAT group which included two wholly owned subsidiaries: Developments and Enterprises. Development and then Enterprise had managed a sports centre and made sports services supplies. The college had charged VAT at the standard rate on the supplies; however it now claimed that these were exempt under VATA 1994 s 31 and Sch 9 group 10 item 3 Note 2A(a) as supplies by an eligible body of services closely linked with and essential to sport or physical education.
The college relied specifically on the second part of Note (2A)(a). The issue was therefore whether given that its sole shareholder was the college ...
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In St Andrew’s College Bradfield v HMRC [2016] UKUT 491 (4 November 2016) the UT found that companies that were fully owned by a non-profit making body were not ‘eligible bodies’.
The college was the representative member of a VAT group which included two wholly owned subsidiaries: Developments and Enterprises. Development and then Enterprise had managed a sports centre and made sports services supplies. The college had charged VAT at the standard rate on the supplies; however it now claimed that these were exempt under VATA 1994 s 31 and Sch 9 group 10 item 3 Note 2A(a) as supplies by an eligible body of services closely linked with and essential to sport or physical education.
The college relied specifically on the second part of Note (2A)(a). The issue was therefore whether given that its sole shareholder was the college ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")