Loughborough Students Union v HM Revenue and Customs; UTTC 21 Oct 2013

References: [2013] UKUT 517 (TCC)
Links: Bailii
UTTC VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis – student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council – whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes