UTTC VAT – zero-rating – construction by a rugby club of a clubhouse on a sportsground – whether intended for use ‘as a village hall or similarly in providing social or recreational facilities for a local community’ – VATA Sch 8, Group 5, item 2 and note 6(b) – Appeal refused
[2016] UKUT 354 (TCC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570410