Wakefield College v Revenue and Customs: FTTTx 20 Jan 2011

VAT – zero rate – construction of a building for a charity – business use – yes – appeal dismissed.
VAT – Art 13 of the Common System of VAT Directive – college of further education a body governed by public law – no.

Citations:

[2011] UKFTT 70 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 January 2022; Ref: scu.442842