Peter Jenkins (Peter Jenkins Associates) examines the Capernwray case, in which the FTT decided that the construction of a community hall for a charity was not zero rated under the relevant residential and relevant charitable purpose tests.
Capernwray Missionary Fellowship of Torchbearers v HMRC [2014] UKFTT 626 (TC) is an interesting and potentially far reaching FTT decision which will be of particular interest to charities. It usefully summarises the case law ‘state of play’ on business/non-business including an analysis of the CJEU judgment in Commission v Finland (C-246/08) decided in 2009.
Capernwray is an evangelising Christian charity which puts on term-time Bible study courses and shorter biblically based Christian conferences and courses with external activities. Although it charges it does not aim to make a profit and it...
