The Durham Cathedral VAT Tribunal. Paganism, Trollope and a bit on the meaning of business and Sveda
The Durham cathedral case was about VAT recovery and non business. The 2015 European Court decision in the Sveda VAT appeal generated a lot of interest as it implied that…
Museums, Charges and VAT
There have been a number of articles recently in the press on whether museums should start charging again. For example see or The reasoning is that with government funding being…
VAT Tribunal finds Zoo VAT is residual because of catering and merchandise .
The lower tax tribunal has made an interesting decision in a case concerning Chester Zoo in the North of England Zoological Society Appeal. See Tribunal Decision. The case concerned whether VAT…
Longridge on Thames – Business for VAT
The Upper VAT Tribunal has found that a charity, Longridge on Thames was not in business and could therefore take advantage of thea zero rate on construction as there was a…