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

Citations:

[2021] UKUT 23 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 August 2022; Ref: scu.658641