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 essentially voluntary basis’.
Mr David Williams, Chairman, and Mrs S Edmondson SCA
[2004] UKVAT V18799
Bailii
England and Wales
Cited by:
Appeal from – 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 October 2021; Ref: scu.219006 br>