Court of Appeal (Civil Division).

Judgment delivered 22 April 1980 and 16 July 1980.

Value added tax – Whether supply in the course of a business – Whether body incorporated to propagate religion or religious philosophy carrying on business – Courses provided to further religion or religious philosophy – Surplus money from fee paying students used for other activities propagating aims of the corporation – Whether services carried on ‘in the course of a business’ – Finance Act, sec. 2(2)(b) (now VATA 1983, sec. 2(1)).

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