FTTTx VALUE ADDED TAX – exemption for sporting supplies – Group 10, Schedule 9, VATA – whether two subsidiaries of the Appellant (itself an ‘eligible body’ within Note (2A) to Group 10) were themselves ‘eligible bodies’ within Note (2A) – held no ‘non-profit-making aim’ was discernible from the constitutions of the subsidiaries and that no other ‘specific facts’ suggesting that the subsidiaries had a ‘non-profit-making aim’ obviated the necessity of such an aim being discernible from their constitutions – Kennemer Golf and Country Club v Staatssecretaris van Financien (Case C-174/00) [2002] STC 502 applied – appeal dismissed
John Walters QC TJ
[2015] UKFTT 0034 (TC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.542050