VAT – construction of new boathouse for charitable sea rowing club – zero rating – whether building intended solely for use otherwise than in the course or furtherance of a business – held no – whether building intended solely for use as a village hall or similarly in providing social or recreational facilities for a local community – held no – whether reasonable excuse for issue of zero-rating certificate – held yes – appeal allowed
Citations:
[2020] UKFTT 427 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 March 2022; Ref: scu.655350