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Eynsham Cricket Club v HMRC [2019] UKUT 286 (TCC)
VAT – whether construction of cricket pavilion by cricket club zero-rated – whether cricket club a “charity” for VAT purposes – whether pavilion had intended use as a village hall or similarly in providing social or recreational facilities for a local community – whether EU law principles of equal treatment or fiscal neutrality apply
VATA 1994 Sch 8 Group 5 Item 2 and Note 6 – FA 2010 Sch 6
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Landlinx Estates Ltd v HMRC [2020] UKFTT 00220 (TC)
VALUE ADDED TAX – Release of an option to acquire land – Whether an exempt or taxable supply – Group 1 Schedule 9 Value Added Tax Act 1994 – Articles 14 and 135 (1) VAT Directive 2006
