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
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