Keele University Students Union v Revenue & Customs [2009] UKFTT 114 (TC) (27 May 2009)
The Appellant failed to meet the requirement of being managed and administered on a voluntary basis, as its sabbatical officers, who made decisions of last resort, received bursaries amounting to annual salaries, thus disqualifying it as an 'eligible body' for VAT exemption.
- Citation
- [2009] UKFTT 114
- Parties
- Appellant: Keele University Students Union; Respondents: The Commissioners for Her Majesty's Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 27 May 2009
- Procedural Posture
- VAT Appeal / First Tier Tribunal (tax) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- VAT Exemption, Cultural Services, Eligible Body Definition
Case Brief
Summary, issues, holding and outcome
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Parties
Keele University Students Union
Appellant
The Commissioners for Her Majesty's Revenue and Customs
Respondents
Procedural Posture
VAT Appeal / First Tier Tribunal (tax) Decision
Legal Issues
- 1 Whether the Appellant qualifies as an 'eligible body' under Note 2 Group 13 Schedule 9 of the VAT Act 1994 for VAT exemption on supplies of admission to cultural events
Ratio Decidendi
The Appellant failed to meet the requirement of being managed and administered on a voluntary basis, as its sabbatical officers, who made decisions of last resort, received bursaries amounting to annual salaries, thus disqualifying it as an 'eligible body' for VAT exemption.
Court Disposition
Appeal dismissed
Orders
- No order for costs
Full Case Text
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