Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 20 December 2011.
Read the full decision in Wakefield College v The Commissioners for HM Revenue and Customs:  UKUT 495 (TCC).
Value Added Tax – zero-rating – VAT Act 1994 Schedule 8 Group 5 Item 2 –
whether building intended solely for use by charity otherwise than in course of or
furtherance of business – whether business use de minimis.
Release date: 20 December 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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