United Grand Lodge of England v Revenue & Customs (VAT - exemption - membership - whether aims of a philosophical, philanthropic or civic nature) [2021] UKFTT 308 (TC)

FTT-Tax
United Grand Lodge of England v Revenue & Customs (VAT - exemption - membership - whether aims of a philosophical, philanthropic or civic nature)
[2021] UKFTT 308 (TC)

Decision Number: TC 08250

Appellant: United Grand Lodge of England

Respondent: The Commissioners for Her Majesty's Revenue & Customs

Chairmen / Special Commissioners: Greg SINFIELD

Date Of Decision: 01/09/2021

Main Category: PROCEDURE

Main Subcategory: Other

Notes: VAT - exemption - membership - whether aims of a philosophical, philanthropic or civic nature - Article 132(1)(l) VAT Directive EU principle of fiscal neutrality - appeal dismissed

Cited in 1 later judgment