In New Deer Community Association v HMRC[2015] UKUT 604 (12 November 2015) the UT found that a building constructed for a charitable community association was not used as a ‘village hall or similarly’.
The issue was whether a building was to be used for a ‘relevant charitable purpose’ and in particular whether it would be ‘used as a village hall or similarly’ so that its construction was zero rated (VATA 1994 Sch 8 Group 5 Note 6).
The UT considered that the focus should be on whether the use or intended use of a building was similar to the use of a building as a village hall rather than on whether the building was similar to a village hall. The UT added that the use should be by people living in the vicinity and that...
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In New Deer Community Association v HMRC[2015] UKUT 604 (12 November 2015) the UT found that a building constructed for a charitable community association was not used as a ‘village hall or similarly’.
The issue was whether a building was to be used for a ‘relevant charitable purpose’ and in particular whether it would be ‘used as a village hall or similarly’ so that its construction was zero rated (VATA 1994 Sch 8 Group 5 Note 6).
The UT considered that the focus should be on whether the use or intended use of a building was similar to the use of a building as a village hall rather than on whether the building was similar to a village hall. The UT added that the use should be by people living in the vicinity and that...
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:
