United Grand Lodge of England v Revenue and Customs Commissioners

JurisdictionUK Non-devolved
Neutral Citation[2023] UKUT 307 (TCC)
Year2023
CourtUpper Tribunal (Tax and Chancery Chamber)
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2 cases
  • United Grand Lodge of England v R & C Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 19 December 2023
    ...Grand Lodge of England and R & C Commrs [2023] UKUT 307 (TCC) Judge Phyllis Ramshaw, Judge Kevin Poole Upper Tribunal (Tax and Chancery Chamber) Value added tax – Exemptions, Item 1(e) of Group 9 of Schedule 9 VATA 1994 – Article 132(1)(l) Council Directive 2006/112/EC – Whether FTT failed ......
  • THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v DANIEL RIDGWAY [2024] UKUT 00036 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...been a legitimate ground of appeal. See most recently, the Upper Tribunal in United Grand Lodge of England v HM Revenue and Customs [2023] UKUT 00307 (TCC) at [29] – 61. We note that when the FTT refused permission to appeal on this ground it did so in terms which suggest both that the FTT ......

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