The Commissioners for HM Revenue and Customs v Caithness Rubgy Football Club: [2016] UKUT 0354 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Doherty on 27 July 2016.
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VAT 鈥� zero-rating 鈥� construction by a rugby club of a clubhouse on a sportsground 鈥� whether intended for use 鈥渁s a village hall or similarly in providing social or recreational facilities for a local community鈥� 鈥� VATA Sch 8, Group 5, item 2 and note 6(b) 鈥� Appeal refused
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Published 16 February 2017