Cases - Customs & Excise Commissioners v Morrison's Academy Boarding Houses Association

Record details

Name

Customs & Excise Commissioners v Morrison's Academy Boarding Houses Association

Date

[1978]

Citation

STC 1

Legislation

Finance Act 1972

Keywords

Value added tax - charitable status - meaning of building use for relevant charitable purpose - whether private school registered as charity a business

Summary

This case concerned a private school registered as a charity which had established a company to charge for boarding fees. The school argued that as a charity it was not a business. It was held that a charity could be in business, as supplies could be made for a consideration. Profit was not deemed a necessity to have a business. This case is relevant for defining 'relevant charitable purpose' buildings.