St Andrew’s College Bradfield VAT case

The Upper Tribunal (UT) has released its decision in the St Andrew’s College, Bradfield (UT/2015/0017) case holding that the sporting services supplied by two subsidiaries of a non-profit making body failed to qualify for VAT exemption as their constitutions did not contain any specific prohibition on the distribution of profits. This judgment upholds the earlier First Tier Tribunal (FTT) decision.

This case highlights the importance of considering, early, the desired aims of an organisation, implementing appropriate plans and drafting constitutions etc with the desired outcome in mind, taking advice where necessary.