Practical points 2019 - VAT and duties
Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to UK VAT and custom duties. These brief practical points are published each month in the faculty's magazine TAXline.
From the weekly Tax Tips published by the Tax Advice Network
In Eynsham, the UT has addressed the interaction of the Charities Act with VATA 1994. The local cricket club was a community amateur sports club (CASC) – did that count as a charity for VAT purposes and could it get its new pavilion VAT-free?