皇冠体育app Commissioners for HM Revenue and Customs v Longrigde on 皇冠体育app Thames: [2014] UKUT 0504 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 11 November 2014.
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VAT 鈥� whether building intended for use solely for a relevant charitable purpose 鈥� charity with objects of educating young people in water borne activities 鈥� construction of training centre 鈥� whether construction services zero-rated 鈥� whether charity carrying on a business/economic activity 鈥� Section 30 and items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 鈥� Note (6) to Group 5.
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Published 1 December 2016