Commissioners of Customs and Excise v Jubilee Hall Recreation Centre Ltd: CA 31 Dec 1998

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