Revenue and Customs v Longridge On The Thames: UTTC 13 Nov 2014

VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water borne activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – Section 30 and items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Note (6) to Group 5

[2014] UKUT 504 (TCC)
Bailii
England and Wales

VAT, Charity

Updated: 24 December 2021; Ref: scu.539411