The Resource Longridge on the Thames v HMRC : a charitable role for economic activity and VAT?

Longridge on the Thames v HMRC : a charitable role for economic activity and VAT?

Label
Longridge on the Thames v HMRC : a charitable role for economic activity and VAT?
Title
Longridge on the Thames v HMRC : a charitable role for economic activity and VAT?
Creator
Subject
Language
eng
Summary
The meaning of "economic activity" for the purposes of VAT has been considered by various courts on several occassions and some divergenve between the decisions of the UK court and the Court of Justice of the European Union has been apparent. In a decision that has potentially wide reaching impacts on charities, the decision of the Court of Appeal in Longridge on the Thames v HMRC has provided some welcome clarity on the issue. Longridge on the Thames was a charity which offered water-based activities (for both recreational and educational purposes) to the public. They also offered related tuition. Longridge was not registered for VAT and did not charge VAT on its activities. However, following the construction of a new building, it had been required to pay VAT in respect of the building services. Longridge argued that, as the building was intended for use solely for the charitable purposes, the building services should be zero-rated under the VAT Act 1994. HMRC decided that Longridge was not able to rely on this Act, since its activities constituted an "economic activity". This case note describes the facts, the background and the decisions
Citation source
In: British tax review. - London. - (2017), no. 1 ; p. 21-27
http://library.link/vocab/creatorName
Lawton, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • ECJ case law
  • economic activity
  • VAT
  • charities
Label
Longridge on the Thames v HMRC : a charitable role for economic activity and VAT?
Instantiates
Publication
Label
Longridge on the Thames v HMRC : a charitable role for economic activity and VAT?
Publication

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