Upper Tribunal: Tax and Chancery Chamber judgments, 2016

2 judgments, newest first. Open any case for its summary, the legal points it decides and how later courts have treated it.

Date Case Cited by
4 Nov 2016
[2016] UKUT 491 (TCC)
For the sports-services exemption, the restriction in Note (2A)(a) must be a restriction on the body’s own ability to distribute profits. A company does not…
19 Sep 2016
[2016] UKUT 417 (TCC)
A local authority collects commercial waste as a public authority for VAT purposes where it performs its duty under Environmental Protection Act 1990, section…
3