Market leading insight for tax experts
View online issue

Westow Cricket Club v HMRC

An honest belief in context was a reasonable excuse

In Westow Cricket Club v HMRC [2021] UKUT 23 (TCC) (10 February 2021) the Upper Tribunal (UT) overturned the decision of the First-tier Tribunal (FTT) finding that the taxpayer had a reasonable excuse for issuing a zero-rating certificate because it had an honest belief that the works qualified and the objective circumstances around that belief made it a reasonable one to hold.

Westow Cricket Club (WCC) is a community cricket club that was at the relevant time a community amateur sports club (CASC). It instructed builders to build a new sports pavilion. It had sought guidance from HMRC as to whether the supplies of building work to it could be zero-rated. HMRC replied that its policy prevented it from providing a ‘definitive response’ because the point was covered by a public notice (namely VAT notice 708). However ...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top