Donaldson’s College v Revenue and Customs: VDT 15 Sep 2005

VDT Economic Activity – course or furtherance of a business – Charity – Care and education of disadvantaged children – funding by central and local government controlled by central government. No profit. No competition – on facts not an economic activity.

Citations:

[2005] UKVAT V19258

Links:

Bailii

VAT

Updated: 04 July 2022; Ref: scu.237967