United Grand Lodge of England v Revenue and Customs Commissioners

Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by United Grand Lodge of England (UGLE) against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) that UGLE did not qualify for exemption from VAT pursuant to art 132 of Council Directive (EC) 2006/112 as its aims were not of a philosophical, philanthropic or civic nature. The tribunal upheld the FTT's decision, deciding that the FTT had not erred in law in the way it had dealt with the issues before it.

Category: