This case concerned the application of the sporting exemption for non-profit making bodies. St Andrew’s College, Bradfield (‘the College’) was a coeducational boarding school and was appealing against a decision of the First-tier Tribunal (FTT). The College had appealed to the FTT against a decision of HMRC to refuse the College’s claim for a repayment of VAT.

The College was the representative member of a VAT group which includes two wholly owned subsidiaries, Bradfield College Developments Limited (‘Developments’) and Bradfield College Enterprises Limited (‘Enterprises’). Developments and Enterprises made supplies of sports services. Supplies of sports services by Developments and Enterprises were treated as made by the College as representative member of the VAT group. The College had charged and accounted for VAT at the standard rate on those supplies. The basis of the College’s claim was that the