St John’s College Oxford v Revenue and Customs: FTTTx 11 Mar 2010

VAT- whether provision of free meals to Fellows a taxable supply within Art 6(2) Sixth Directive- whether ancillary to business of college-held: the provision was in the course of the business of the college: VNLTO applied- no- taxable supply
VAT – input tax – special method
VAT- input tax – Special Method Override Notice approved by HMRC – calculation of VAT due

Citations:

[2010] UKFTT 113 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 October 2022; Ref: scu.422163