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.
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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.
...
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