Longridge On The Thames v Revenue and Customs: FTTTx 28 Feb 2013

FTTTx VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – no – Items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Notes (6) and (10) to Group 5 – Articles 2, 9, 132 and 133 of VAT Directive – appeal allowed

Judges:

Sadler J

Citations:

[2013] UKFTT 158 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472364