The Sheiling Trust (Ringwood Waldorf School) v Revenue and Customs: VDT 27 Feb 2006

Value added tax – relevant charitable purpose– use of a building by a charity — whether the use of the building by a school was otherwise than in the course or furtherance of a building – whether the activity carried on by the school comprised a business for VAT purposes – no – whether charity entitled to reclaim input VAT on self-build construction – yes – Note (6) to Group 5 of Schedule 8, VATA 1994; s 35(1) VATA 1994 – appeal allowed


[2006] UKVAT V19472




England and Wales


Updated: 06 August 2022; Ref: scu.239011