The New Deer Community Association v The Commissioners for HM Revenue and Customs: [2015] UKUT 0604 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 12 November 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 12 November 2015

Read the full decision in The New Deer Community Association v The Commissioners for HM Revenue and Customs: [2015] UKUT 0604 (TCC).

VAT – 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 – VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) – Appeal refused.

Published 1 December 2016