Eynsham Cricket Club VAT case – Another update
I wrote a commentary on the curious case of the CASC that claimed it was a charity in order to benefit from charitable VAT relief on new building works. That related to the First tier Tribunal decision in Eynsham Cricket Club. This has now returned to the courts in the form of an Upper Tribunal decision (UKUT0286). The tortuous result is that the Club lost its appeal. The interesting aspect is the route to that result.
*Update* The Court of Appeal has upheld the Upper Tribunal decision following a further appeal by Eynsham.
The First Tribunal opined that a CASC can be regarded as a charity for the purpose of the VAT relief, as long as it would otherwise be charitable. This was because of a gap in the law (whether deliberate or otherwise) that caused the CASC’s lack of charitable status for Charity Commission purposes to be irrelevant to charitable reliefs (raising the spectre of a very light touch supervision regime but with all the plusses of being equivalent to a charity). But, said that tribunal, Eynsham’s objects were not charitable, so it lost the case.
Then HMRC conceded that the tribunal was wrong on that last point, and that the CASC in this case had charitable objects. This was a clever device for getting the case back into court to argue the key point, which was whether the ‘gap’ mentioned above even existed. So, we now have an Upper Tribunal decision on whether a sports body can have the benefits of being a CASC and also the VAT benefits of being a charity, or whether the law says you must be one or the other; not both.
The Upper Tribunal looked at legal history dating back to Queen Anne, and combined this with up to date ‘purposive’ interpretations, and decided that the clear implication in the law was that there was to be a clear choice. Either a body could have regulation-lite, and be a CASC, or it could have the full-fat regime of charitable status. It could not have its charity cake and eat it as a CASC.
Accordingly, Eynsham again lost the appeal, though for more logical reasons.
While they were sitting, the Upper Tribunal also considered arguments around whether the new building was to be used as a village hall. HMRC tried to claw back some of the ground lost in Scottish decisions around club members being given preferential treatment, and how these members were not also members of the local community, and so on. Happily, the tribunal did not accept these old fashioned arguments about the definition of a village hall. Whereas this part of the decision is obiter, because the decisive point related to the CASC’s status, it is nonetheless helpful to have such a thorough analysis to add to the favourable (and altogether more rational) interpretation of the meaning of ‘village hall’.
The decision is not for the faint hearted, but is worth reading.
Comments
olympe casino cresus: casino olympe – casino olympe
Kamagra Oral Jelly pas cher: Kamagra pharmacie en ligne – acheter kamagra site fiable
pharmacie en ligne avec ordonnance: Livraison rapide – pharmacie en ligne pharmafst.com
kamagra en ligne: kamagra pas cher – kamagra en ligne
Cialis sans ordonnance pas cher: Cialis en ligne – cialis sans ordonnance tadalmed.shop
https://kamagraprix.shop/# kamagra 100mg prix
pharmacie en ligne sans ordonnance pharmacie en ligne pas cher pharmacie en ligne sans ordonnance pharmafst.shop
Pharmacie en ligne Cialis sans ordonnance: cialis generique – Achat Cialis en ligne fiable tadalmed.shop
kamagra gel: acheter kamagra site fiable – acheter kamagra site fiable
pharmacie en ligne sans ordonnance: Pharmacie en ligne France – п»їpharmacie en ligne france pharmafst.com
https://pharmafst.com/# pharmacies en ligne certifiГ©es
Kamagra Oral Jelly pas cher achat kamagra kamagra oral jelly
Achetez vos kamagra medicaments: kamagra en ligne – Kamagra Commander maintenant
kamagra pas cher: kamagra 100mg prix – kamagra oral jelly
Cialis sans ordonnance pas cher: cialis prix – Tadalafil achat en ligne tadalmed.shop
kamagra pas cher: achat kamagra – kamagra livraison 24h
http://pharmafst.com/# Pharmacie en ligne livraison Europe
Kamagra Oral Jelly pas cher Achetez vos kamagra medicaments kamagra livraison 24h
kamagra pas cher: acheter kamagra site fiable – Kamagra Oral Jelly pas cher
kamagra en ligne: acheter kamagra site fiable – kamagra 100mg prix
http://pharmafst.com/# Pharmacie Internationale en ligne
Kamagra pharmacie en ligne achat kamagra kamagra gel
trouver un mГ©dicament en pharmacie: pharmacie en ligne pas cher – Pharmacie sans ordonnance pharmafst.com
kamagra pas cher: Kamagra Commander maintenant – kamagra gel
Tadalafil 20 mg prix sans ordonnance: Acheter Cialis – Acheter Viagra Cialis sans ordonnance tadalmed.shop
https://kamagraprix.com/# acheter kamagra site fiable
pharmacie en ligne france livraison belgique Medicaments en ligne livres en 24h pharmacie en ligne france pas cher pharmafst.shop
Acheter Cialis: Cialis sans ordonnance 24h – Cialis sans ordonnance 24h tadalmed.shop
pharmacie en ligne france fiable: Meilleure pharmacie en ligne – vente de mГ©dicament en ligne pharmafst.com
http://kamagraprix.com/# Kamagra Commander maintenant
pharmacie en ligne fiable: Meilleure pharmacie en ligne – acheter mГ©dicament en ligne sans ordonnance pharmafst.com
Pharmacie en ligne Cialis sans ordonnance: Pharmacie en ligne Cialis sans ordonnance – Tadalafil sans ordonnance en ligne tadalmed.shop
vente de mГ©dicament en ligne pharmacie en ligne pharmacie en ligne livraison europe pharmafst.shop
Pharmacie en ligne Cialis sans ordonnance: cialis generique – Tadalafil 20 mg prix sans ordonnance tadalmed.shop
Kamagra pharmacie en ligne: kamagra oral jelly – Kamagra pharmacie en ligne
https://kamagraprix.shop/# achat kamagra
kamagra 100mg prix: acheter kamagra site fiable – Kamagra Oral Jelly pas cher
Pharmacie en ligne livraison Europe: Livraison rapide – pharmacie en ligne france pas cher pharmafst.com
kamagra 100mg prix kamagra livraison 24h kamagra 100mg prix
Pharmacie sans ordonnance: pharmacie en ligne fiable – pharmacie en ligne pas cher pharmafst.com
https://tadalmed.shop/# Acheter Cialis
Achat Cialis en ligne fiable: Tadalafil 20 mg prix en pharmacie – Cialis sans ordonnance 24h tadalmed.shop
Acheter Kamagra site fiable: kamagra pas cher – kamagra gel
https://tadalmed.com/# Tadalafil 20 mg prix en pharmacie
pharmacies en ligne certifiГ©es: Medicaments en ligne livres en 24h – Pharmacie sans ordonnance pharmafst.com
https://kamagraprix.shop/# achat kamagra
Cialis sans ordonnance 24h: Cialis sans ordonnance 24h – Tadalafil 20 mg prix en pharmacie tadalmed.shop
http://kamagraprix.com/# Achetez vos kamagra medicaments
https://pharmafst.shop/# pharmacie en ligne pas cher
Cialis generique prix: Tadalafil sans ordonnance en ligne – cialis sans ordonnance tadalmed.shop
Tadalafil 20 mg prix sans ordonnance: Acheter Cialis 20 mg pas cher – cialis sans ordonnance tadalmed.shop
Kamagra Oral Jelly pas cher: acheter kamagra site fiable – kamagra gel
achat kamagra Acheter Kamagra site fiable kamagra livraison 24h
Cialis generique prix: Acheter Cialis 20 mg pas cher – cialis prix tadalmed.shop
http://kamagraprix.com/# kamagra gel
Acheter Cialis: Cialis en ligne – Acheter Cialis 20 mg pas cher tadalmed.shop
pharmacie en ligne france livraison belgique: Meilleure pharmacie en ligne – Achat mГ©dicament en ligne fiable pharmafst.com
pharmacie en ligne france livraison belgique: Meilleure pharmacie en ligne – Pharmacie en ligne livraison Europe pharmafst.com
https://tadalmed.com/# cialis prix
Tadalafil 20 mg prix sans ordonnance Tadalafil sans ordonnance en ligne Achat Cialis en ligne fiable tadalmed.com
Achat Cialis en ligne fiable: Cialis en ligne – Tadalafil 20 mg prix sans ordonnance tadalmed.shop
indian pharmacy: indian pharmacy online – indian pharmacy online shopping
mexican pharmaceuticals online: mexico drug stores pharmacies – RxExpressMexico
mexico pharmacy order online: Rx Express Mexico – Rx Express Mexico
Medicine From India Medicine From India indian pharmacy
https://expressrxcanada.shop/# canada drugs
mexican rx online: mexican rx online – mexico drug stores pharmacies
canadian pharmacies compare: Buy medicine from Canada – buying from canadian pharmacies
MedicineFromIndia: Medicine From India – medicine courier from India to USA
pharmacy wholesalers canada Express Rx Canada reliable canadian pharmacy reviews
https://medicinefromindia.com/# medicine courier from India to USA
mexican online pharmacy: Rx Express Mexico – Rx Express Mexico
best mail order pharmacy canada: Generic drugs from Canada – pharmacy in canada
RxExpressMexico: mexico pharmacies prescription drugs – mexico pharmacy order online
https://medicinefromindia.shop/# Online medicine order
mexico pharmacies prescription drugs: mexican online pharmacy – mexican online pharmacy
canadian pharmacy 24h com safe: Express Rx Canada – canadian pharmacy sarasota
Rx Express Mexico: mexican online pharmacy – Rx Express Mexico
https://rxexpressmexico.com/# Rx Express Mexico
mexican rx online: mexican online pharmacy – Rx Express Mexico
mexico pharmacies prescription drugs Rx Express Mexico mexico drug stores pharmacies
MedicineFromIndia: MedicineFromIndia – indian pharmacy online
canadian drugs: 77 canadian pharmacy – legitimate canadian online pharmacies
https://rxexpressmexico.shop/# mexico drug stores pharmacies
best rated canadian pharmacy: canadapharmacyonline com – canadian pharmacy prices
medicine courier from India to USA indian pharmacy online Medicine From India
MedicineFromIndia: medicine courier from India to USA – Medicine From India
Rx Express Mexico: mexico pharmacy order online – RxExpressMexico
https://rxexpressmexico.com/# mexico pharmacies prescription drugs
mexico pharmacies prescription drugs: Rx Express Mexico – Rx Express Mexico
mexican rx online: mexican online pharmacy – Rx Express Mexico
canadian pharmacy ed medications Generic drugs from Canada canadian pharmacies comparison
canadian drug: Express Rx Canada – legal canadian pharmacy online
https://expressrxcanada.com/# canadian pharmacy oxycodone
mexico drug stores pharmacies: mexico pharmacy order online – Rx Express Mexico
Rx Express Mexico mexico drug stores pharmacies RxExpressMexico
canadian pharmacy ltd: ExpressRxCanada – legal to buy prescription drugs from canada
https://expressrxcanada.shop/# real canadian pharmacy
canadian pharmacy near me: canadian pharmacy scam – canadian pharmacy com
mexico drug stores pharmacies: mexican rx online – buying prescription drugs in mexico
vavada: вавада официальный сайт – вавада
пинап казино пин ап казино пин ап казино
https://pinupaz.top/# pin-up casino giris
pin up az: pin up az – pin-up casino giris