United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Wakefield College v HMRC [2011] UKUT 495 (TCC) (20 December 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/495.html
Cite as: [2011] UKUT 495 (TCC)

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Wakefield College v HMRC [2011] UKUT 495 (TCC) (20 December 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.

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