VAT
VAT
- 1997
- Estates Gazette Case Summaries 1997 EGCS 31 (15/3/97) .
"Jubilee Hall Recreation Centre Ltd v Customs & Excise Commissioners" ChD 6 March 1997. The appellant is a charitable company which uses Jubilee Hall in Covent Garden to provide recreational services for the local community. Question whether supplies in respect of refurbishment of premises to be zero rated. J`s appeal to VAT tribunal dismissed. Jubilee appealed contending the use of Jubilee Hall was solely as a village hall or similar. Appeal allowed.
LISTED BUILDING
RECREATIONAL FACILITIES
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
TAXATION
VALUE ADDED TAX
VILLAGE HALL
ZERO RATING
"Jubilee Hall Recreation Centre Ltd v Customs & Excise Commissioners" ChD 6 March 1997. The appellant is a charitable company which uses Jubilee Hall in Covent Garden to provide recreational services for the local community. Question whether supplies in respect of refurbishment of premises to be zero rated. J`s appeal to VAT tribunal dismissed. Jubilee appealed contending the use of Jubilee Hall was solely as a village hall or similar. Appeal allowed.
LISTED BUILDING
RECREATIONAL FACILITIES
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
TAXATION
VALUE ADDED TAX
VILLAGE HALL
ZERO RATING