VAT – zero rate – construction of a building for a charity – business use – yes – appeal dismissed.
VAT – Art 13 of the Common System of VAT Directive – college of further education a body governed by public law – no.
Citations:
[2011] UKFTT 70 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 January 2022; Ref: scu.442842