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.
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.