FTTTx VATA 1994 – Schedule 10 paragraph 7(1) – Schedule 8 Group 5 note 6 – Articles 2, 9, 32 and 33 of the VAT Directive – assessment for output tax on seller in respect of sale of property to a charity – charity having objects of providing facilities for and furthering religious education and doctrine of Orthodox Church – seller had elected to opt to tax property – output tax not charged in reliance upon charity’s declaration of intended use for ‘relevant charitable purpose’ – whether in fact the property was to be used ‘otherwise than in the course or furtherance of the business’ – no – whether charity carrying on as a business activity – yes – whether temporary rental of rooms was ‘business use’ so as to prevent disapplication of option to tax – yes – Appeal dismissed
[2015] UKFTT 449 (TC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552723
