Halle Concerts Society v Revenue and Customs (Vat – Exempt Supplies : Other): FTTTx 27 Apr 2016

FTTx VALUE ADDED TAX – company limited by guarantee – whether supplies to members were outside the scope of VAT – single supply or multiple supplies – nature of supplies – exemption under Article 13A(1)(l) Sixth Directive – supplies made by an organisation of a philanthropic nature – appeal allowed

[2016] UKFTT 294 TC
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.564351