Cases - Customs & Excise Commissioners v Yarburgh Children's Trust
Record details
- Name
- Customs & Excise Commissioners v Yarburgh Children's Trust
- Date
- [2002]
- Citation
- STC 207
- Legislation
- Keywords
- Value added tax - charitable status - zero rating - meaning of building use for relevant charitable purpose - whether building for non-business education purposes
- Summary
-
The High Court upheld the tribunal's decision that a newly constructed building leased to a play group qualified as a 'relevant charitable purpose' building, as it was designed for non-business educational purposes.