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

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


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 - .

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