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United Grand Lodge of England v Commissioners for His Majesty's Revenue and Customs (Value Added Tax, Exemptions, Item 1(e) of Group 9 of Schedule 9 Value Added Tax Act 1994, Article 132(1)(1) Council Directive 2006/112/EC - whether FTT failed to give reasons for rejecting part of Appellant's case - whether aim to provide Relief to Freemasons and their dependents is philanthropic)   flag 

[2023] UKUT 307
United Kingdom Upper Tribunal
United Kingdom
19th December, 2023

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Macduff; Macduff v Macduff [1896] UKLawRpCh 99; [1896] 2 Ch 451 Court of Chancery United Kingdom 5 Jun 1896 CommonLII flag 46
Fage UK Ltd v Chobani UK Ltd [2014] EWCA Civ 5; [2014] FSR 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jan 2014 BAILII flag 391
English v Emery Reimbold & Strick Ltd [2002] EWCA Civ 605; [2002] 3 All ER 385; [2002] 1 WLR 2409; [2002] All ER (D) 302; [2003] IRLR 710; [2002] UKHRR 957; [2002] CPLR 520; 164 JP 240 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Apr 2002 BAILII flag 757
Halle Concerts Society v Revenue and Customs (VAT - EXEMPT SUPPLIES : Other) [2016] UKFTT 294 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Apr 2016 BAILII flag 1
United Grand Lodge of England v Revenue & Customs [2014] UKFTT 164 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2014 BAILII flag 4
Byrne v GMC [2021] EWHC 2237 High Court of England and Wales United Kingdom - England and Wales circa 2021 BAILII flag 2
British Association for Shooting and Conservation Ltd [2009] EWHC 399 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
R (Jones) v First-tier Tribunal (Social Entitlement Chamber) [2013] UKSC 19; [2013] 2 AC 48; [2013] 2 All ER 625; [2013] 2 WLR 1012 United Kingdom Supreme Court United Kingdom 17 Apr 2013 BAILII flag 142
United Grand Lodge Of England v Revenue And Customs [2015] UKUT 589 United Kingdom Upper Tribunal United Kingdom 12 Nov 2015 BAILII flag 3
Revenue And Customs v The Charity Commission For England And Wales [2012] UKUT 420 United Kingdom Upper Tribunal United Kingdom 20 Feb 2012 BAILII flag 2
Rotary International v CCE [1991] VATTR 177 United Kingdom circa 1991 flag 3

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