Sport in Desford v Customs and Excise: VDT 21 Jan 2005

ZERO-RATING – value added tax – supply of the construction of a Clubhouse – whether for use by a charity – whether for use as a village hall or similarly in providing social or recreational facilities for a local community – appeal allowed – VATA 1994 s.30 and Schedule 8 Group 5 Item 2(a) and Note 6(b)

Citations:

[2005] UKVAT V18914

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.222076