Wakefield College v The Commissioners for HM Revenue and Customs: [2011] UKUT 495 (TCC)

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: [2011] 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.

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