Cambridge University Boathouse Ltd Her Majesty's Revenue & Customs (VAT - sporting exemption - true beneficiaries) [2021] UKFTT 382 (TC) (28 October 2021)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Cambridge University Boathouse Ltd Her Majesty's Revenue & Customs (VAT - sporting exemption - true beneficiaries) [2021] UKFTT 382 (TC) (28 October 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08304.html
Cite as: [2022] SFTD 237, [2021] STI 2729, [2021] UKFTT 382 (TC)

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Decision Number:	TC 08304
Appellant:	CAMBRIDGE UNIVERSITY BOATHOUSE LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	ANNE REDSTON
Date Of Decision:	28/10/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VAT - sporting exemption - true beneficiaries - provision of boathouse under licence to three Cambridge clubs - whether the clubs or the rowers were the true beneficiaries - on the facts, the clubs were the true beneficiaries - issue decided in favour of the Appellant

PDF Copy: [2021] UKFTT 382 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08304.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Cambridge University Boathouse Ltd Her Majesty's Revenue & Customs (VAT - sporting exemption - true beneficiaries) [2021] UKFTT 382 (TC) (28 October 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08304.html Cite as: [2022] SFTD 237, [2021] STI 2729, [2021] UKFTT 382 (TC)