Cases - League of Friends of Kingston Hospital v Customs & Excise Commissioners

Record details

Name

League of Friends of Kingston Hospital v Customs & Excise Commissioners

Date

[1994]

Citation

VAT decision 12764

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - construction of building housing a hospital scanner - use for relevant charitable purpose

Summary

The construction of a building housing a scanner was held not to be a 'relevant charitable purpose' building and therefore zero-rating was deemed not applicable. It was held that the building was used for 'business' purposes by the adjacent hospital. The fact that the works were paid for by a charity was irrelevant in this case.