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Decision Number: |
TC 08304 |
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Appellant:
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CAMBRIDGE UNIVERSITY BOATHOUSE LIMITED |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
ANNE REDSTON
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Date Of Decision:
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28/10/2021 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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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 |
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Decision(s) to Download:
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TC 08304.pdf 
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