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Eynsham Cricket Club v HMRC

In Eynsham Cricket Club v HMRC [2021] EWCA Civ 225 (23 February 2021) the Court of Appeal held that a community amateur sports club (CASC) was not a charity for VAT relief purposes and was not entitled to VAT relief on the construction of a new cricket pavilion.

Eynsham was an amateur cricket club which was registered as a community amateur sports club (CASC). Following the destruction of its former pavilion in a suspected arson attack it engaged a contractor to construct a new pavilion. Discussions ensued with HMRC which resulted in the contractor charging VAT at the standard-rate on its construction services (which the club paid in full). The club subsequently challenged HMRC’s position arguing that the services should have been zero-rated.

The zero-rating in question was VATA 1994 Sch 8 Group 5 item 2 which relieved supplies in the course of construction of a building...

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