VDT ZERO RATING – whether Appellant constructing a new building was a charity; meaning of charitable purpose in Scotland; whether building a village hall or similar; whether predominant purpose of the Appellant was provision of taxable supplies; VATA 1994 Schedule 8 Group 5 item 2; section 94(2)
Citations:
[2008] UKVAT V20689
Links:
VAT
Updated: 19 July 2022; Ref: scu.272933