Eynsham Cricket Club v The Commissioners for HM Revenue and Customs: [2019] UKUT 0286 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Herrington on 1 October 2019.
Read the full decision in .
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.
Published 1 October 2019