Bournemouth Symphony Orchestra v Customs and Excise: ChD 21 Jul 2005

The Orchestra claimed exemption from VAT as a voluntary body supplying cultural services. The respondent argued that since the administrator was paid, the body was not voluntary.
Held: The board operated as would a commercial company. All members were voluntary save the managing director who was paid. Where the remuneration of a board member was not linked to the operating profit of the company, the fact that he was paid would not take the company outside the exemption, since he would not have an interest in the profits. However, the tribunal should have continued to consider whether the management of the company remained essentially voluntary. That was a question of fact for each case. In this case the managing director’s substantial responsibility meant the the board was no longer essentially voluntary, and the Board had lost its exemption.


[2005] EWHC 1566 (Ch), Times 06-Sep-2005




Directive 77/388/EC 813, Value Added Tax Act 1994 SCh9


England and Wales


CitedKennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case ECJ 21-Mar-2002
The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall.
Held: For certain exemptions, the term . .
Appeal fromBournemouth Symphony Orchestra v Customs and Excise VDT 15-Oct-2004
The Bournemouth Symphony Orchestra (‘BSO’) did not benefit from an exemption from VAT provided by Article 13A(1)(n) of the Sixth Directive and by the Valued Added Tax Act 1994 Schedule 9 Group 13. The BSO was not ‘managed and administered on an . .

Cited by:

Appeal fromBournemouth Symphony Orchestra v Revenue and Customs CA 9-Oct-2006
The Orchestra apealed a finding that it was not entitled to exemption from VAT as a supply by an eligible body of a cultural performance. The taxpayer’s board was voluntary, but the management was employed.
Held: The appeal failed. In order to . .
Lists of cited by and citing cases may be incomplete.

VAT, Charity

Updated: 01 July 2022; Ref: scu.228965