VALUE ADDED TAX – exempt supplies – supplies by an eligible body of the right of admission to a zoo – one member of Appellant’s Council of Management held a debenture from the Appellant giving the right to repayment and interest which was always waived and also received rent for the letting of a garage and a small pension in respect of previous service with the Appellant’s predecessor company – whether Appellant managed and administered on an essentially voluntary basis by persons who had no direct or indirect interest in its activities – yes – appeal allowed – EC Sixth Council Directive (77/388/EEC) Art 13A(1) (n) and 13A(2)(a) second indent – VATA 1994 S 31 and Sch 9 Grp 13 Item 2(a) and Note (2)(c)
[2004] UKVAT V18786
Bailii
England and Wales
Updated: 19 October 2021; Ref: scu.216489