Keyword
6 decisions turning on exempt-supply.
Twycross Zoo East Midland Zoological Society is a charitable zoological society, founded in 1963 and registered as both a limited company and a charity, which operates Twycross Zoo in Leicestershire. The zoo occupies 88 acres…
The appellant, Smarter Money Limited, is a provider of financial services, the majority of whose activities are supervised by the Financial Services Authority. Its business, so far as material to this appeal, concerned mortgage…
The Highland Council operated leisure facilities across the Highlands: 15 council facilities, 11 of them including swimming pools, thirteen of which were associated with the Highlife card, together with 10 not-for-profit…
E Moss Limited, which owned the Scholl business, appealed against two decisions of Her Majesty's Revenue and Customs dated 1 August 2003 and 3 June 2005. Scholl provided chiropody and foot care services through its shops…
MBNA Europe Bank Ltd is a "monoline" credit card bank and a partially exempt trader, its core business consisting of exempt supplies of credit falling within Group 5 of Schedule 9 to the Value Added Tax Act 1994. It raises…
The appellant, Leez Priory Ltd, operated an ancient country house set in some 40 acres of gardens, lawns and parkland in Essex, which had become the first country house in England to be granted a licence to conduct marriage…