Longborough Festival Opera v HM Revenue and Customs: ChD 27 Jan 2006

The charitable company sought tax exemption as an eligible body supplying music of a cultural nature.
Held: the company’s artciles prohibited distribution of profits, and the management as by directors having no financial interest.

Judges:

Lightman J

Citations:

[2006] EWHC 40 (Ch), Times 06-Feb-2006

Links:

Bailii

Statutes:

Tribunals and Enquiries Act 1992 11, Value Added Tax Act 1994 Sch9 G13 N2

Jurisdiction:

England and Wales

Citing:

Appeal from – Longborough Festival Opera v Customs and Excise VDT 26-May-2005
VDT EXEMPTION – Cultural services – Eligible body- Preclusion from distributing profits – Management and administration on voluntary basis by persons with no financial interest in the body’s activities – . .
Lists of cited by and citing cases may be incomplete.

VAT, Charity

Updated: 25 September 2022; Ref: scu.238155