Westow Cricket Club v The Commissioners for HM Revenue and Customs [2021] UKUT 0023 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Guy Brannan on 10 February 2021

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 February 2021
Category:
Tax
Release date:
10 February 2021

Read full text in Westow Cricket Club

VAT– penalty- whether community amateur sports club had a reasonable excuse for issuing a zero-rating certificate in respect of the construction of a cricket pavilion- Section 62 Value Added Tax Act 1994

Updates to this page

Published 16 February 2021