36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
Longborough Festival Opera v. Commissioners of Customs and Excise – VAT Tribunal

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 – Appellant company limited by guarantee having four “trustees”- Trustee undertaking to guarantee losses of Appellant – Same trustee making loans to Appellant – Same trustee owning premises in which Appellant stages operatic productions – Same trustee sole director and majority share holder of commercial company which had financial dealings with Appellant – Whether Appellant managed and administered on voluntary basis by person with no financial interest in its activities – No – EC Sixth Dir, Art 13A.2(a) – VATA 1994, Sch 9, Gp 13, Item 2(b), Note (2)

Hugh McKay and Aparna Nathan appeared for the Appellant

Latest news:

Gray’s Inn Tax Chambers are delighted to announce Michael Firth is to be appointed King’s Counsel as per the new Silk appointments announced on Friday 19th January 2024.
22 Jan 2024
Gray’s Inn Tax Chambers are delighted to have won two awards at this year’s Chambers UK Bar Awards ceremony held on 30 November.
04 Dec 2023
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review