Wakefield College v HM Revenue and Customs: UTTC 20 Dec 2011

Value Added Tax – zero-rating – VAT Act 1994 Schedule 8 Group 5 Item 2 – whether building intended solely for use by charity otherwise than in course of or furtherance of business – whether business use de minimis.

[2011] UKUT 495 (TCC)
Bailii
England and Wales

VAT

Updated: 20 January 2022; Ref: scu.462892