FTTTx ZERO RATING – Construction – Construction of a building intended for use for a relevant charitable purpose – building described as a new pavilion – whether use as a village hall or similarly in providing social or recreational facilities for a local community – In Part – whether available to the whole community to an extent of non sporting, social or recreational use – Yes – whether limited to members of the community who participate in sport and therefore constitute a special interest group – No – Schedule 8, Group 5, Notes (2), (6) and (10), VATA 1994. Appeal allowed in part.
[2014] UKFTT 1028 (TC)
Bailii
England and Wales
Construction, Charity, VAT
Updated: 11 November 2021; Ref: scu.539023
