皇冠体育app New Deer Community Association v 皇冠体育app Commissioners for HM Revenue and Customs: [2015] UKUT 0604 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 12 November 2015.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
12 November 2015

Read the full decision in .

VAT 鈥� Zero rating 鈥� Use for relevant charitable purpose 鈥� New building constructed by charitable community association comprising mainly changing room facilities and equipment storage area 鈥撯�� Whether used as a village hall or similarly in providing social or recreational facilities 鈥� VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) 鈥� Appeal refused.

Updates to this page

Published 1 December 2016