Westow Cricket Club v Revenue and Customs: UTTC 10 Feb 2021

VAT – penalty – whether community amateur sports club had a reasonable excuse for issuing a zero-rating certificate in respect of the construction of a cricket pavilion – Section 62 Value Added Tax Act 1994
[2021] UKUT 23 (TCC)
England and Wales

Updated: 27 February 2021; Ref: scu.658641