000 01124cab a2200265 4500
001 WB3312-56
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u77182
041 _aeng
245 _aVAT
260 _c1997
350 _a0
490 _aEstates Gazette Case Summaries
_v1997 EGCS 31 (15/3/97)
520 _a"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.
650 _aLISTED BUILDING
650 _aRECREATIONAL FACILITIES
650 _aBUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
650 _aTAXATION
650 _aVALUE ADDED TAX
650 _aVILLAGE HALL
650 _aZERO RATING
690 _aTAXATION
942 _n0
948 _c18/03/1997
999 _c48509
_d48509