the First-tier Tribunal has issued a flurry of decisions some of which are of interest. In Caithness Rugby Club, the issue was whether the construction of a clubhouse could be zero-rated as a ‘village hall or similar’. In Royal Liverpool Golf Club (Hoylake), the question to resolve was whether the club could lodge an appeal out of time (4 years late). Finally, in Copthorne Holdings Ltd, the issue was whether HMRC had acted reasonably when it refused to add two companies to the Copthorne VAT Group.
