In Witney Town Bowls Club v HMRC [2015] UKFTT 421 (27 August 2015) the FTT found that a bowls club could not benefit from zero-rating on construction services as it was not a charity.
The taxpayer was a bowls club. It was not registered as a charity but it was a not for profit organisation. Its fees were set to generate a small surplus which was never distributed to members.
The club had built a new clubhouse and the issue was whether the building was used for a relevant charitable purpose in which case the construction services would be zero-rated (VATA 1994 Sch 8 Group 5 item 2). There were two issues: whether the club was a charity; and if so whether the clubhouse was used otherwise than in furtherance of a business...
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In Witney Town Bowls Club v HMRC [2015] UKFTT 421 (27 August 2015) the FTT found that a bowls club could not benefit from zero-rating on construction services as it was not a charity.
The taxpayer was a bowls club. It was not registered as a charity but it was a not for profit organisation. Its fees were set to generate a small surplus which was never distributed to members.
The club had built a new clubhouse and the issue was whether the building was used for a relevant charitable purpose in which case the construction services would be zero-rated (VATA 1994 Sch 8 Group 5 item 2). There were two issues: whether the club was a charity; and if so whether the clubhouse was used otherwise than in furtherance of a business...
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:
