Whether what was constructed was used for a relevant charitable purpose
In Paradise Wildlife Park Ltd v HMRC [2023] UKFTT 122 (TC) (10 February 2023) the FTT decided that construction services supplied to a charity did not qualify for the zero rate of VAT. To the extent that buildings had been constructed they were not intended solely for a relevant charitable purpose. A further issue was that an element of what was constructed was not a building.
Paradise Wildlife Park Limited (PWP) had supplied construction services to The Zoological Society of Hertfordshire (ZSH) in relation to a shop a lion enclosure and an outside exhibition area on a wildlife park operated by ZSH. It was accepted that the construction of the shop did not qualify for zero-rating. The points in dispute related to the construction of the lion enclosure and the outside exhibition area.
ZSH a charity...
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:
Whether what was constructed was used for a relevant charitable purpose
In Paradise Wildlife Park Ltd v HMRC [2023] UKFTT 122 (TC) (10 February 2023) the FTT decided that construction services supplied to a charity did not qualify for the zero rate of VAT. To the extent that buildings had been constructed they were not intended solely for a relevant charitable purpose. A further issue was that an element of what was constructed was not a building.
Paradise Wildlife Park Limited (PWP) had supplied construction services to The Zoological Society of Hertfordshire (ZSH) in relation to a shop a lion enclosure and an outside exhibition area on a wildlife park operated by ZSH. It was accepted that the construction of the shop did not qualify for zero-rating. The points in dispute related to the construction of the lion enclosure and the outside exhibition area.
ZSH a charity...
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:
