Commissioners of Customs and Excise v Jubilee Hall Recreation Centre Ltd (No 2)

JurisdictionUK Non-devolved
Year1999
Date1999
CourtValue Added Tax Tribunal
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35 cases
  • Eynsham Cricket Club v Revenue and Customs Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 1 October 2019
    ...on the dicta of Sir John Vinelott in Jubilee Hall Recreation Centre v C & E Commrs; C & E Commrs v St Dunstan's Educational Foundation [1999] BVC 184 at p. 191 to the effect that the overall purpose of Note 6(b) to Group 5 (“Note 6(b)”) was to grant relief from VAT where the local community......
  • Witney Town Bowls Club
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 27 August 2015
    ...operation.[95] Mr Scholan also referred to the decision of the Court of Appeal in Jubilee Hall Recreation Centre v C & E Commrs VAT[1999] BVC 184. He referred in particular to the passage in the decision of Vinelott J at p. 191:In this context, the plain purpose of sub-para (b) was in my ju......
  • Sport In Desford v The Commissioners of Customs and Excise, V 18914
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 21 January 2005
    ...and referred to the following authorities: Jubilee Hall Recreation Centre Limited v Commissioners of Customs and Excise – Court of Appeal [1999] STC 381 Commissioners of Customs and Excise v St Dunston’s Educational Foundation – Court of Appeal [1999] STC 381 Ormiston Charitable Trust v Com......
  • Eynsham Cricket Club v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 1 October 2019
    ...note at this stage that the FTT relied in particular on the dicta of Sir John Vinelott in Jubilee Hall Recreation Centre Limited v HMRC [1999] STC 381 at 390d to the effect that the overall purpose of Note 6(b) to Group 5 (“Note 6(b)”) was to grant relief from VAT where the local community ......
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