Cases - Customs & Excise Commissioners v St Paul's Community Project Ltd Ch D

Record details

Name

Customs & Excise Commissioners v St Paul's Community Project Ltd Ch D

Date

[2004]

Citation

EWHC 2490 (Ch)

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - charitable status - construction of building as nursery - whether nursery operating as a business or on non-business basis

Summary

A charity commissioned the construction of a new building that was to be used as a nursery. The charity claimed that VAT zero-rating applied to the construction of this building. Customs and Excise rejected the claim on the basis that the nursery was a business. The Chancery Division upheld the tribunal's decision that the nursery was operating on a non-business basis for VAT purposes.