The Commissioners for HM Revenue and Customs v Longrigde on The Thames: [2014] UKUT 0504 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 11 November 2014.
Read the full decision in .
VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water borne activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – Section 30 and items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Note (6) to Group 5.
Published 1 December 2016