[2016] UKUT 0354 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

The Honourable Lord Doherty

Decision released 27 July 2016

Value added tax – Zero-rating – Construction by a rugby club of a clubhouse on a sportsground – Whether intended for use ‘as a village hall or similarly in providing social or recreational facilities for a local community’ – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 8, Grp. 5, item 2 and Note 6(b) – HMRCʼs appeal refused.

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