Source: All England Reporter
Publisher Citation: [1998] All ER (D) 730
Court: Court of Appeal, Civil Division
Judge:

Beldam, Thorpe LJJ and Sir John Vinelott

Representation Michael Kent QC (instructed by the Solicitor for the Customs and Excise) for the commissioners.
  Andrew Hitchmough (instructed by McKenna & Co) for the Jubilee Hall Recreation Centre Ltd.
  Greg Sinfield of Lovell White Durrant for the St Dunstan's Educational Foundation.
Judgment Dates: 15 December 1998

Catchwords

Value Added Tax - Supply - Supply in the course of alteration of a protected building - Whether supply zero-rated - Whether building for use by charity otherwise than in course or furtherance of a business - Whether building for use by charity as a village hall or similarly providing social or recreational facilities for a local community - .

The Case

Practice Areas

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