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...
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...
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:
