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VAT blow to charities construction works

06 September 2016

UK charities seeking VAT relief on the construction of new buildings have been dealt a blow by a tax court. The Court of Appeal has determined that, it is not a charity’s objectives which will determine if it is afforded VAT reliefs, but whether fees paid by users fall within the scope of VAT.

Rugby club tackles HMRC to set precedent for VAT savings

10 August 2016

Whether or not a zero VAT rate can be applied to the construction of a charity building is not always straightforward and fundamentally comes down to the use of the building. However, a recent decision of the Upper-tier VAT Tribunal could create a welcome precedent for amateur sports clubs and other community based organisations to save VAT on construction costs.

Ian Carpenter

Partner, Head of Indirect Tax

Ian is an indirect tax partner with over 20 years of experience in indirect tax, both advising clients and by previously working for HMRC.

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