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- Heading
- Introduction
- factual background
- relevant legislation
- the decision and the grounds of appeal
- the eu law position in summary
- ground 1: item 1(b): an event “whose primary purpose is the raising of money”
- HMRC’s arguments
- Item 1(b):Approach to construction
- Discussion
- ground 2: item 1(c): an event “that is promoted as being primarily for the raising of money”
- HMRC’s arguments
- Relevant EU law principles
- Issues raised
- Is Item 1(c) ultra vires the PVD?
- A conforming interpretation of Item 1(c)
- Direct effect
- Conclusions