Messenger Leisure Developments Ltd v Revenue and Customs: CA 26 May 2005

The taxpayer supplied sports goods to members of a proprietary golf club.
Held: The company was not acting to supply sports facilities. The commercial purpose of the trade undermined the company’s claim to exemption.

Citations:

[2005] EWCA Civ 648, Times 14-Jun-2005

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

CitedKennemer 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

Updated: 30 June 2022; Ref: scu.225285