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.