Sarabande is a registered charity established in 2006 with the ‘ambition to support the most creative fearless minds of the future’, and has helped more than 200 artists, continuing its work after the passing of McQueen in 2010.

The appeal at the FTT revolved around a submission to recover input tax on expenditure incurred after purchasing, and then refurbishing a property in Kingsland Wharf, Hackney which was then sublet to a subsidiary company. The charity is the owner of the leasehold on the building, and also employs several staff.