VAT
VAT
- 1998
- Estates Gazette [1998] EGCS 184 (16/01/99) .
"Jubilee Hall Recreation Centre Ltd v Commissioners of Customs & Excise" CA 15 December 1998. Works being carried out to sports centres run by registered charities - whether supplies in respect of works to be zero-rated - whether centres intended to be used as a village hall or recreational facilities for a local community - supplies found to be zero-rated - Commissioners appeal allowed.
JUBILLE HALL RECREATION CENTRE LTD V COMMISSIONERS OF CUSTOMS & EXCISE
RECREATIONAL FACILITIES
VALUE ADDED TAX
ZERO-RATED
"Jubilee Hall Recreation Centre Ltd v Commissioners of Customs & Excise" CA 15 December 1998. Works being carried out to sports centres run by registered charities - whether supplies in respect of works to be zero-rated - whether centres intended to be used as a village hall or recreational facilities for a local community - supplies found to be zero-rated - Commissioners appeal allowed.
JUBILLE HALL RECREATION CENTRE LTD V COMMISSIONERS OF CUSTOMS & EXCISE
RECREATIONAL FACILITIES
VALUE ADDED TAX
ZERO-RATED