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

Research output: Contribution to journalComment/debatepeer-review

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.
Original languageEnglish
Pages (from-to)21-27
JournalBritish Tax Review
Volume2017
Issue number1
Publication statusPublished - 31 Dec 2017

Keywords

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

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