This case considers the question of when a charity is carrying on ‘business’ activities for VAT purposes in some detail and may be useful for other charities considering construction work and building projects. HMRC issued a ‘policy paper’ on 1 June last year which is titled‘VAT – business and non-business activities’. This case was heard on 7 December 2022 and the decision released on 10 February 2023; however, the VAT assessments in question were issued on 1 May 2020 and before HMRC issued its revised guidance.
Source Constable
