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Decision Number: TC 05067
Appellant: Halle Concerts Society
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Jonathan CANNAN
Date Of Decision: 27/04/2016
Main Category: VAT - EXEMPT SUPPLIES
Main Subcategory: Other
Notes: VALUE ADDED TAX – company limited by guarantee – whether supplies to members were outside the scope of VAT – single supply or multiple supplies – nature of supplies – exemption under Article 13A(1)(l) Sixth Directive – supplies made by an organisation of a philanthropic nature – appeal allowed
Decision(s) to Download: TC05067.pdf TC05067.pdf