(Vat – Zero-Rating : Charities) VAT – whether construction of cricket pavilion zero-rated – whether club a ‘charity’- no – whether intended use of pavilion in course or furtherance of a business – yes – whether intended use as a village hall or similarly in providing social or recreational facilities for a local community – yes – whether EU law principles of equal treatment or fiscal neutrality apply – no – appeal dismissed
Citations:
[2017] UKFTT 611 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 March 2022; Ref: scu.592637