Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Sales from student union campus shops

19 November 2018
Issue: 4673 / Categories: Tax cases

Loughborough Students’ Union v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 October 2018

The Loughborough Students’ Union (LSU) claimed that sales of stationery art materials and other items from shops it operated on the university campus were exempt from VAT as supplies closely related to the supply of education (VATA 1994 Sch 9 group 6). The First-tier Tribunal dismissed its appeal against HMRC’s refusal to repay the output tax so the union appealed to the Upper Tribunal.

The first question was whether the LSU was an ‘eligible body’ for the purpose of group 6 note 1(e). The First-tier Tribunal had decided it was not. Mrs Justice Rose said: ‘The apparent breadth of note 1(e) in the sense that it does not expressly require the eligible body to have anything to do with education clearly perplexed the First-tier Tribunal.’ It had concluded that the domestic provisions were too generous and implemented Art 132 of the Principal VAT Directive incorrectly.

But she...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon