06 March 2013

FTT Decision: Longridge on the Thames v The Commissioners for Her Majesty's Revenue & Customs

VAT – whether building intended for use solely for a relevent charitable purpose – charity with objects for educating young people in water activities – construction of training centre – whether construction services zero rated – whether charity carrying on a business/economic activity – no – items 2 and 4 of group 5 of schedule 8 to VATA 1994 – Notes (6) and (10) to group 5 – Articles 2, 9, 132 & 133 of VAT directive – appeal allowed

Roger Thomas acted for Longridge on the Thames.

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