In Caithness Rugby Football Club v HMRC [2015] UKFTT 378 (5 August 2015) the FTT found that the clubhouse of a sports club was a village hall.
The club had built a clubhouse. As the club was a charity the issue was whether the clubhouse was used as a ‘village hall in providing social or recreational facilities to the local community’ so that the construction works were zero-rated (VATA 1994 Sch 8 Group 5 note 6).
The funding application had suggested that the intended use of the clubhouse by the local community had been minimal. A witness for the club which the FTT had found to be credible had however indicated that 90% of the usage of the hall had been by clubs or groups other than Caithness Rugby Football Club.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In Caithness Rugby Football Club v HMRC [2015] UKFTT 378 (5 August 2015) the FTT found that the clubhouse of a sports club was a village hall.
The club had built a clubhouse. As the club was a charity the issue was whether the clubhouse was used as a ‘village hall in providing social or recreational facilities to the local community’ so that the construction works were zero-rated (VATA 1994 Sch 8 Group 5 note 6).
The funding application had suggested that the intended use of the clubhouse by the local community had been minimal. A witness for the club which the FTT had found to be credible had however indicated that 90% of the usage of the hall had been by clubs or groups other than Caithness Rugby Football Club.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: