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) >> Eynsham Cricket Club v Revenue and Customs (VAT - whether construction of cricket pavilion by cricket club zero-rated) [2019] UKUT 286 (TCC) (1 October 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/286.html
Cite as: [2019] STC 2021, [2019] UKUT 286 (TCC), [2019] STI 1652

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Eynsham Cricket Club v Revenue and Customs: [2019] UKUT 286 (TCC) (1 October 2019)

VAT - whether construction of cricket pavilion by cricket club zero-rated - whether cricket club a "charity" for VAT purposes - whether pavilion had intended use as a village hall or similarly in providing social or recreational facilities for a local community - whether EU law principles of equal treatment or fiscal neutrality apply.

VATA 1994 Sch 8 Group 5 Item 2 and Note 6 - FA 2010 Sch 6.

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