Establishing whether a clubhouse is similar to a village hall
In Greenisland Football Club v HMRC [2018] UKFTT 43 (7 February 2018) the FTT allowed an appeal against a penalty imposed by HMRC on the basis that a certificate issued to builders for the purpose of zero-rating the construction works (VATA 1994 Sch 8 group 5) had been incorrect.
Greenisland Football Club (‘GFC’) was a not-for-profit community-based sports club registered with the Charity Commission for Northern Ireland as a charity. It leased the land it occupied from the local council. GFC built a new clubhouse intended to be used as a multipurpose facility for the community. Before the work commenced GFC issued a certificate to the builder that the building was intended for use solely for a relevant charitable purpose and therefore the builder could zero-rate the supplies. HMRC considered that the construction works should have been standard...
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Establishing whether a clubhouse is similar to a village hall
In Greenisland Football Club v HMRC [2018] UKFTT 43 (7 February 2018) the FTT allowed an appeal against a penalty imposed by HMRC on the basis that a certificate issued to builders for the purpose of zero-rating the construction works (VATA 1994 Sch 8 group 5) had been incorrect.
Greenisland Football Club (‘GFC’) was a not-for-profit community-based sports club registered with the Charity Commission for Northern Ireland as a charity. It leased the land it occupied from the local council. GFC built a new clubhouse intended to be used as a multipurpose facility for the community. Before the work commenced GFC issued a certificate to the builder that the building was intended for use solely for a relevant charitable purpose and therefore the builder could zero-rate the supplies. HMRC considered that the construction works should have been standard...
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