Wakefield College v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 495 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 20 December 2011.
Read the full decision in .
Value Added Tax 鈥� zero-rating 鈥� VAT Act 1994 Schedule 8 Group 5 Item 2 鈥� whether building intended solely for use by charity otherwise than in course of or furtherance of business 鈥� whether business use de minimis.
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Published 1 December 2016