[2015] UKUT 0604 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Lord Tyre

Decision released 12 November 2015

Value added tax – Zero-rating – Use for relevant charitable purpose – New building constructed by charitable community association comprising mainly changing-room facilities and equipment-storage area – Whether used as a village hall or similarly in providing social or recreational facilities – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 8, Grp. 5, item 2, note (6)(b) – Appeal dismissed.

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