Vat – Whether Construction of Cricket Pavilion By Cricket Club Zero-Rated – whether cricket club a ‘charity’ for VAT purposes – whether pavilion had intended use as a village hall or similarly in providing social or recreational facilities for a local community – whether EU law principles of equal treatment or fiscal neutrality apply.
Citations:
[2019] UKUT 286 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.643794