On 1 September, the Court of Appeal (Arden and Tomlinson LJJ and Morgan J) handed down its judgment in Longridge on the Thames. The judgment overturns a series of cases on the meaning of “economic activity” and “taxable person” dating back to CEC v. Lord Fisher  STC 238, and significantly narrows the ability of charities and other third-sector bodies to claim that their supplies fall outside the scope of VAT as not representing economic activity.
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This case note was written by George Peretz QC and first published in De Voil.
The comments made in this case note are wholly personal and do not reflect the views of any other members of Monckton Chambers, its tenants or clients.