A part of Covent Garden run by a charity and providing range of fee-paying service to members living locally was not akin to a village hall and the services were subject to VAT. The services are to be provided by and for ‘final consumer,’ the community.
Citations:
Times 31-Dec-1998
Jurisdiction:
England and Wales
VAT
Updated: 10 May 2022; Ref: scu.79332