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) >> New Deer Community Association v Revenue And Customs [2015] UKUT 604 (TCC) (12 November 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/604.html
Cite as: [2016] STI 312, [2015] UKUT 604 (TCC), [2016] STC 507, [2015] BVC 535

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New Deer Community Association v Revenue And Customs [2015] UKUT 604 (TCC) (12 November 2015)

VAT – Zero rating – Use for relevant charitable purpose – New building constructed by charitable community association comprising mainly changing room facilities and equipment storage area –– Whether used as a village hall or similarly in providing social or recreational facilities – VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) – Appeal refused.

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