Jubilee Hall Recreation Centre Ltd v Commissioners of Customs and Excise: QBD 28 Mar 1997
The ‘Local Community’ exemption applied to a village hall despite there being sales from the hall from time to time. Citations: Gazette 03-Apr-1997, Times 28-Mar-1997 Statutes: Value Added Tax Act 1994 Sch 8 Grp5 4(b) Jurisdiction: England and Wales VAT Updated: 09 April 2022; Ref: scu.82644