The Commissioners for HM Revenue and Customs v Caithness Rubgy Football Club: [2016] UKUT 0354 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Doherty on 27 July 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v Caithness Rubgy Football Club: [2016] UKUT 0354 (TCC).

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

Published 16 February 2017