In R (oao) Anglia Ruskin Students’ Union v HMRC [2025] EWHC 296 (Admin) (12 February) the High Court (HC) refused the union permission to apply for judicial review of a decision by HMRC that the union supplied catering from a bar. It found that the premises in question met the definition of being a bar as the word ‘bar’ is ordinarily used.
Supplies of catering are normally subject to the standard rate of VAT being excluded from the zero rate of VAT provided by VATA 1994 Sch 8 Group 1. An exception is that a supply of catering that is closely related to a supply of education by an eligible body can qualify for exemption from VAT under VATA 1994 Sch 9 Group 6 item 4. It was common ground that the union was not an eligible body for the purposes...
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In R (oao) Anglia Ruskin Students’ Union v HMRC [2025] EWHC 296 (Admin) (12 February) the High Court (HC) refused the union permission to apply for judicial review of a decision by HMRC that the union supplied catering from a bar. It found that the premises in question met the definition of being a bar as the word ‘bar’ is ordinarily used.
Supplies of catering are normally subject to the standard rate of VAT being excluded from the zero rate of VAT provided by VATA 1994 Sch 8 Group 1. An exception is that a supply of catering that is closely related to a supply of education by an eligible body can qualify for exemption from VAT under VATA 1994 Sch 9 Group 6 item 4. It was common ground that the union was not an eligible body for the purposes...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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