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Decision Number: |
TC 04923 |
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Appellant:
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Shanklin Conservative and Unionist Club |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Barbara MOSEDALE
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Date Of Decision:
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25/02/2016 |
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Main Category:
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VAT - EXEMPT SUPPLIES |
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Main Subcategory:
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Other |
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Notes:
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VAT – whether appellant a body with aims of a political nature making a supply to its members in return for subscriptions - whether appellant entitled on this basis to exempt whole or part of its membership subscription – no – whether Tribunal has jurisdiction to consider applicability of ESC 3.35 – applying BT Pension Fund - no – appeal dismissed – comment on meaning of ESC 3.35 |
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Decision(s) to Download:
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TC04923.pdf 
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