Longridge on the Thames v Revenue and Customs Comrs

JurisdictionUK Non-devolved
Neutral Citation[2014] UKUT 504 (TCC)
Year2014
Date2014
CourtUpper Tribunal (Tax and Chancery Chamber)
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10 cases
  • Longridge on the Thames v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • September 1, 2016
    ...[2016] EWCA Civ 930 IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM UPPER TRIBUNAL (Tax and Chancery Chamber) Mrs Justice Rose [2014] UKUT 0504 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Before: Lady Justice Arden Lord Justice Tomlinson and Mr Justice Morgan Case No: A3/2......
  • French Education Property Trust Ltd
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • December 1, 2015
    ...that the charitable purposes of FEPT and CFBL are not relevant as such, but, as Rose J said in R & C Commrs v Longridge on the Thames VAT[2014] BVC 546 at para. 38, “… it is possible and indeed necessary to take into account the charitable nature of the activity as part of its “observable t......
  • The Commissioners for Her Majesty's Revenue and Customs v Longridge on the Thames
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • November 11, 2014
    ...[2014] UKUT 0504 (TCC) Appeal number: FTC/52/2013 VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water borne activities – construction of training centre – whether construction services zero-rated – whethe......
  • Marlow Rowing Club v R & C Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • January 22, 2020
    ...noted “79%” in manuscript. [38] On 13 November 2014 the Upper Tribunal issued its decision in R & C Commrs v Longridge on the Thames [2014] BVC 546 which found in favour of the taxpayer. On 18 November 2014 HMRC issued a routine compliance check into the issuing by Marlow of the Certificate......
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