Westow Cricket Club v The Commissioners for HM Revenue and Customs [2021] UKUT 0023 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Guy Brannan on 10 February 2021
Read full text in
VAT– penalty- whether community amateur sports club had a reasonable excuse for issuing a zero-rating certificate in respect of the construction of a cricket pavilion- Section 62 Value Added Tax Act 1994
Published 16 February 2021