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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Westow Cricket Club v Revenue and Customs [2021] UKUT 23 (TCC) (10 February 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/23.html
Cite as: [2021] STC 395, [2021] UKUT 23 (TCC), [2021] STI 767, [2021] BVC 504
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Westow Cricket Club v Revenue and Customs [2021] UKUT 23 (TCC) (10 February 2021)
VAT- penalty- whether community amateur sports club had a reasonable excuse for issuing a zero-rating certificate in respect of the construction of a cricket pavilion- Section 62 Value Added Tax Act 1994
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