Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the new VAT developments that matter most.
Longridge on the Thames: economic activity
In Longridge on the Thames v HMRC [2016] EWCA Civ 930 (reported in Tax Journal 9 September 2016) the Court of Appeal has allowed HMRC’s appeal holding that Longridge a charity providing recreational and educational water-based and outdoor activities was carrying out an economic activity. This decision overturned the decisions of the First-tier Tribunal (FTT) and Upper Tribunal (UT).
The court noted that the general rule under CJEU jurisprudence is that an economic activity entails a permanent activity carried out for remuneration in circumstances where there is a direct link between the supply and the consideration. It is for the national court to determine whether...
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Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the new VAT developments that matter most.
Longridge on the Thames: economic activity
In Longridge on the Thames v HMRC [2016] EWCA Civ 930 (reported in Tax Journal 9 September 2016) the Court of Appeal has allowed HMRC’s appeal holding that Longridge a charity providing recreational and educational water-based and outdoor activities was carrying out an economic activity. This decision overturned the decisions of the First-tier Tribunal (FTT) and Upper Tribunal (UT).
The court noted that the general rule under CJEU jurisprudence is that an economic activity entails a permanent activity carried out for remuneration in circumstances where there is a direct link between the supply and the consideration. It is for the national court to determine whether...
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:
