11 November 2014
UT Decision: HMRC v Longridge on the Thames
VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water borne activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – Section 30 and items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Note (6) to Group 5
Roger Thomas QC acted for the Respondent.
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