LON (97/1198)

No. 15,727

Decision given 24 September 1998.

Exemption – Charities and other qualifying bodies – Fund-raising events – Balls – Purpose of holding balls – Whether fund-raising principal purpose – Value Added Tax Act 1994, Sch. 9, Grp. 12, item 1 and Note (1).

  The issue was whether the balls put on by the students union were a ‘fund-raising event’ so as to entitle it to exemption.

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