Anglia Ruskin Students' Union, R (on the application of) v The Commissioners for HMRC
The ordinary meaning of 'bar' applies in the Concession; the Café is a bar and supplies of catering from it are excluded from VAT exemption. HMRC's decision and policy are rational and consistent with statutory and concessionary frameworks.
Source excerpt
- Vat exemption
- Extra-statutory concession
- Public law irrationality
- Statutory interpretation