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