References: [2016] UKUT 354 (TCC)
Links: Bailii
Ratio: 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
Jurisdiction: England and Wales
Last Update: 22-Nov-16
Ref: 570410