The charitable company sought tax exemption as an eligible body supplying music of a cultural nature. Held: the company’s artciles prohibited distribution of profits, and the management as by directors having no financial interest. Judges: Lightman J Citations: [2006] EWHC 40 (Ch), Times 06-Feb-2006 Links: Bailii Statutes: Tribunals and Enquiries Act 1992 11, Value Added … Continue reading Longborough Festival Opera v HM Revenue and Customs: ChD 27 Jan 2006