Whether a structure is an Annexe – Yeshivas Lubavitch Manchester case

I have previously commented on the Yeshivas Lubavitch Manchester tribunal case in the context of whether a proposed use of a building is a ‘relevant charitable purpose’. However, the case also concerned whether the works in question created an ‘annexe’ as distinct from an ‘extension’ to an existing structure. For the zero rate to apply to the works, this condition also needed to be met. The First tier Tribunal decided that it had been, contrary to HMRC’s views. The case therefore provides interesting insight into HMRC’s attitude to various aspects of such cases. To read more: click here

Eynsham Cricket Club VAT case – Another update

I wrote a commentary on the curious case of the CASC that claimed it was a charity in order to benefit from charitable VAT relief on new building works.  That related to the First tier Tribunal decision in Eynsham Cricket Club.  This has now returned to the courts in the form of an Upper Tribunal decision (UKUT0286).  The tortuous result is that the Club lost its appeal.  The interesting aspect is the route to that result. To read more…click here