It has long been accepted in the VAT world that ‘business’ (as used in VATA 1994) has the same meaning as ‘economic activity’ (as used in the Principal VAT Directive). What has been more controversial is whether UK jurisprudence on what ‘business’ means is consistent with EU jurisprudence on what amounts to an ‘economic activity’. In Longridge, a case on what ‘business’ means when considering ‘relevant charitable purpose’, the Court of Appeal puts this long running debate to bed. Is this now the end or is there more after the CJEU ruling in Gemeente Borsele?
