[2001] EWCA Civ 1882.

Court of Appeal (Civil Division).

Chadwick and Longmore LJJ and Harrison J.

Judgment delivered 12 December 2001.

Value added tax – Exempt supplies – Taxpayer institute of expert witnesses – Objective of taxpayer to support administration of justice – Taxpayer not a professional association – Whether supplies made by taxpayer to members exempt from VAT – Whether taxpayer’s aims were of a civic nature – Council Directive 77/388, art. 13(A)(1)(l) – Value Added Tax Act 1994, Sch. 9, Grp. 9, item 1(b), (c).

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