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 decide whether the condition allowing exemption was satisfied, the court had to identify the relevant managers. The essential requirement was that those who participated in that management had no financial interest in the activity.
Judges:
Chadwick LJ, May LJ, Lloyd LJ
Citations:
[2006] EWCA Civ 1281, Times 09-Nov-2006
Links:
Statutes:
Value Added Tax Act 1994 Sch 9 Grp 13 item 2
Jurisdiction:
England and Wales
Citing:
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 . .
Cited – Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise CA 11-Dec-2002
The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members.
Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the . .
Cited – Kennemer 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 . .
Lists of cited by and citing cases may be incomplete.
VAT, Charity
Updated: 12 November 2022; Ref: scu.245362