Cases - Soka Gakkai International UK, VAT Decision No. 14175
Record details
- Name
- Soka Gakkai International UK
- Date
- [1996]
- Citation
- BVC 4,311
- Legislation
- Keywords
- VAT
- Summary
-
A registered charity that operated a religious centre charged VAT on its supplies of accommodation and reclaimed VAT on expenditure related to the property. It was held that the supplies of accommodation were exempt as the grant of an interest, right or licence to occupy land and therefore the VAT reclaim was not allowable.