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Bowled a googly

10 October 2017
Issue: 4619 / Categories: Tax cases

Eynsham Cricket Club (TC6047)

Charitable status of a sports club

The taxpayer a cricket club built a pavilion for the use of members and the local community. It claimed it was a charity and could therefore receive zero-rated building services from its contractor. However although it was a community amateur sports club it was not registered with the Charity Commission. For zero rating to apply:

  • the work must be carried out for a charity;
  • the charity must either use the building solely for its charitable purposes or as a village hall or similar; and
  • it must issue a certificate to the builder to confirm its eligibility for zero rating of services (VAT Notice 708 section 17).

HMRC refused the claim. The club appealed.

The First-tier Tribunal found that the club provided a valuable service for local cricketers and...

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