R (on the application of Anglia Ruskin Students’ Union) v Commissioners of HM Revenue and Customs

• Administrative Court
• 12 February 2025
• Saini J
• [2025] EWHC 296 (Admin)
• [2025] EGCS 27

Taxation – Value added tax – Concession – Defendant commissioners operating published extra-statutory concession granting VAT exemption for supplies of catering by student unions – Claimant running outlet on campus supplying food and alcohol to students for consumption on premises