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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....

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