VAT: Supplies made to a charity: zero-rating | Practical Law

VAT: Supplies made to a charity: zero-rating | Practical Law

The Court of Appeal has held that a charity was carrying on an economic activity for VAT purposes and so supplies made to it on the construction of its training centre were not zero-rated.

VAT: Supplies made to a charity: zero-rating

Practical Law UK Articles 7-634-9161 (Approx. 3 pages)

VAT: Supplies made to a charity: zero-rating

by Norton Rose Fulbright LLP
Published on 27 Oct 2016
The Court of Appeal has held that a charity was carrying on an economic activity for VAT purposes and so supplies made to it on the construction of its training centre were not zero-rated.