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 The Commissioners for HM Revenue and Customsv Longrigde on Thames: [2014] UKUT 0504 (TCC).

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.

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