In a very complex decision, Eynsham Cricket Club have lost their four year case to secure VAT relief on the rebuild of their club house, on the grounds that they are not a charity but CASC. However, the court has ruled that if they had been a charity then they would have been eligible, not withstanding that the primary and preferred users are club members, as long as the facilities are available to the community.
Graham Elliot at Charity Tax Group offers a dissection of the case.
The Association of Charity Independent Examiners
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