Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

No need to refer questions

13 July 2015
Issue: 4509 / Categories: Tax cases , VAT

Capernwray Missionary Fellowship of Torchbearers v CRC, Upper Tribunal

The taxpayer organisation appealed against HMRC’s VAT ruling that supplies for the construction of a conference hall were not zero-rated because the building was not used solely for a relevant residential or charitable purpose within the meaning of VATA 1994 sch 8 group 5 item 2.

The First-tier Tribunal dismissed the appeal and the taxpayer took the matter to the Upper Tribunal.

The issue was whether “business” in note 6(a) had the same meaning as “economic activity” in the definition of “taxable person” in article 9 of the principal VAT directive.

The parties said that in the context of the appeal there was a lack of clarity to the concept of economic activity that underpinned the whole VAT system....

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon