Eynsham Cricket Club v The Commissioners for HM Revenue and Customs: [2019] UKUT 0286 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Herrington on 1 October 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 October 2019

• Category: Tax
• Release date: 1 October 2019

Read the full decision in Eynsham Cricket Club v The Commissioners for HM Revenue and Customs: [2019] UKUT 0286 (TCC).

VAT – whether construction of cricket pavilion by cricket club zero-rated – whether cricket club a “charity” for VAT purposes – whether pavilion had intended use as a village hall or similarly in providing social or recreational facilities for a local community – whether EU law principles of equal treatment or fiscal neutrality apply.

VATA 1994 Sch 8 Group 5 Item 2 and Note 6 – FA 2010 Sch 6.

Published 1 October 2019