The New Deer Community Association v The Commissioners for HM Revenue and Customs: [2015] UKUT 0604 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 12 November 2015.

Read the full decision in The New Deer Community Association v The Commissioners for HM Revenue and Customs: [2015] UKUT 0604 (TCC).

VAT – Zero rating – Use for relevant charitable purpose – New building constructed by charitable community association comprising mainly changing room facilities and equipment storage area –– Whether used as a village hall or similarly in providing social or recreational facilities – VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) – Appeal refused.

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