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) >> Revenue & Customs v Longridge On The Thames [2014] UKUT 504 (TCC) (13 November 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/504.html
Cite as: [2014] STI 3428, [2014] UKUT 504 (TCC), [2014] BVC 546, [2015] STC 672

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Revenue & Customs v Longridge On The Thames [2014] UKUT 504 (TCC) (13 November 2014)

VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water borne activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – Section 30 and items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Note (6) to Group 5

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