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South African Tourist Board v HMRC

In South African Tourist Board v HMRC (FTC/46/2013 – 25 June 2014) the UT partially set aside the decision of the FTT that the statutory body did not make taxable supplies.

The South African Tourist Board (SATB) promotes South Africa as a tourist destination. It is funded by the South African government under a performance agreement (PA). The issue was whether SATB made taxable supplies of marketing services or whether it was a statutory body receiving grant funding.

The UT noted that Apple and Pear [1988] STC 221 was authority for the proposition that a statutory body can act in accordance with given objectives and discharge its duties by making supplies for consideration. However the nature of SATB’s obligations under the PA was also relevant. The UT concluded that the PA fell ‘far short of demonstrating the nature of reciprocity required to constitute the payments’ received by SATB...

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