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 And Customs v Caithness Rugby Football Club [2016] UKUT 354 (TCC) (27 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/354.html
Cite as: [2016] STC 2028, [2016] BVC 532, [2016] STI 2595, [2016] UKUT 354 (TCC)

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Revenue And Customs v Caithness Rugby Football Club [2016] UKUT 354 (TCC) (27 July 2016)

VAT – zero-rating – construction by a rugby club of a clubhouse on a sportsground – whether intended for use “as a village hall or similarly in providing social or recreational facilities for a local community” – VATA Sch 8, Group 5, item 2 and note 6(b) – Appeal refused

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