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.
Read the full decision in .
VAT 鈥� Zero rating 鈥� Use for relevant charitable purpose 鈥� New building constructed by charitable community association comprising mainly changing room facilities and equipment storage area 鈥撯€� Whether used as a village hall or similarly in providing social or recreational facilities 鈥� VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) 鈥� Appeal refused.
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Published 1 December 2016