VAT – appeal against compulsory registration – whether the exemption for the provision of education by an eligible body applied – Group 6, Schedule 9, VATA 1994 refers – whether the Appellant an ‘eligible body’ – definition in Note (1)(e) considered – held that taking account of the memorandum of the Appellant which precluded the distribution of profits and also of the fact that significant remuneration was paid to the directors who were also the members of the Appellant, the aim of the Appellant was on the facts to make a profit which was distributed as directors’ remuneration – this prevented the Appellant being an ‘eligible body’ – Kennemer Golf Club v Staatssecretaris van Financien applied – appeal dismissed
[2009] UKFTT 243 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.409060 br>