No. 17,079

Decision given by Mr Nicol (Chairman) on 6 February 2001.

Zero-rating – Supplies in the course of construction of a swimming pool and recreation centre for a charity – Whether solely for a relevant residential purpose – Whether for use otherwise than in the course or furtherance of a business – Whether for use as a village hall or similarly – Value Added Tax Act 1994, Sch. 8, Grp. 5, item 2(a) and Note (6); Directive 77/388, the sixth VAT directive, art. 2 and 4.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.