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…