Longridge on the Thames v HMRC: A charitable role for economic activity and VAT?

Amy Lawton

Longridge on the Thames v HMRC: A charitable role for economic activity and VAT?

Research output: Contribution to journal › Comment/debate › peer-review

Abstract / Description of output

Comments on the Court of Appeal ruling in Longridge on the Thames v Revenue and Customs Commissioners on whether building materials and services used in construction of a new centre for a charity offering water-based recreational and educational activities should be zero-rated under the Value Added Tax Act 1994 Sch.8. Details the background to the case and the court's approach to the test for whether the charity was performing an economic activity.

Original language	English
Pages (from-to)	21-27
Journal	British Tax Review
Volume	2017
Issue number	1
Publication status	Published - 31 Dec 2017

Keywords / Materials (for Non-textual outputs)

charitable purposes
construction materials
economic activities
sports and leisure facilities
supply of services
VAT
zero rating

Access to Document

http://www.research.lancs.ac.uk/portal/en/publications/-(4db34f0d-6fa2-4f46-8dde-cdd9c50135e5).htmlLicence: Creative Commons: Attribution Non-Commercial (CC-BY-NC)

Cite this

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title = "Longridge on the Thames v HMRC: A charitable role for economic activity and VAT?",

abstract = "Comments on the Court of Appeal ruling in Longridge on the Thames v Revenue and Customs Commissioners on whether building materials and services used in construction of a new centre for a charity offering water-based recreational and educational activities should be zero-rated under the Value Added Tax Act 1994 Sch.8. Details the background to the case and the court's approach to the test for whether the charity was performing an economic activity.",

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N2 - Comments on the Court of Appeal ruling in Longridge on the Thames v Revenue and Customs Commissioners on whether building materials and services used in construction of a new centre for a charity offering water-based recreational and educational activities should be zero-rated under the Value Added Tax Act 1994 Sch.8. Details the background to the case and the court's approach to the test for whether the charity was performing an economic activity.

AB - Comments on the Court of Appeal ruling in Longridge on the Thames v Revenue and Customs Commissioners on whether building materials and services used in construction of a new centre for a charity offering water-based recreational and educational activities should be zero-rated under the Value Added Tax Act 1994 Sch.8. Details the background to the case and the court's approach to the test for whether the charity was performing an economic activity.

KW - charitable purposes

KW - construction materials

KW - economic activities

KW - sports and leisure facilities

KW - supply of services

KW - VAT

KW - zero rating

M3 - Comment/debate

SN - 0007-1870

VL - 2017

SP - 21

EP - 27

JO - British Tax Review

JF - British Tax Review

IS - 1

ER -

Longridge on the Thames v HMRC: A charitable role for economic activity and VAT?

Abstract / Description of output

Keywords / Materials (for Non-textual outputs)

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