R (Anglia Ruskin Students’ Union) v Revenue and Customs Comrs

Subject Matter

REVENUE — Value added tax — Concession — Revenue operating published concession granting VAT exemption for supplies of catering made by student unions — Student union running campus outlet supplying food and alcohol to students for consumption on site — Whether premises a “bar” excluded from concession — Value Added Tax Act 1994 (c 23), s 30, Sch 8

[2025] EWHC 296 (Admin); [2025] 4 WLR 31; [2025] STC 446; [2025] WLR(D) 95, KBD