Cases - Colchester School of Gymnastics, VAT Decision No. 15370
Record details
- Name
- Colchester School of Gymnastics
- Date
- (1997)
- Citation
- (unreported)
- Legislation
- Keywords
- VAT
- Summary
-
A gymnasium operated by a charity was used by local gymnastic clubs and other organisations. Although initially charging VAT on its letting income, it sought to have these supplies treated as VAT-exempt. It was held that the supplies could not be exempt as exclusive use of the facilities was not available to any party and also that the letting was not to individuals.