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.
Don’t include personal or financial information like your National Insurance number or credit card details.