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VAT: HMRC clean bowled on clubhouse build

Westow Cricket Club has won its second match against HMRC over a £20,937 penalty, which was raised over a disputed zero-rating decision relating to a new cricket pavilion.

26th Feb 2021
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Westow Cricket Club has successfully returned to the crease after its defeat at the First-tier tribunal last year, (TC07484), when the club was caught out by the charitable use VAT rules. The Upper Tribunal accepted Westow’s argument that it had a reasonable excuse, overturning the FTT’s original decision.

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Replies (4)

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Hallerud at Easter
By DJKL
26th Feb 2021 13:41

No wonder they were stumped , it is so easy with vat to be wide off the mark but at least it all now looks over and they can say bye to HMRC.

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Replying to DJKL:
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By paulwakefield1
26th Feb 2021 14:13

Not bad for a Scot. :-)

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Replying to paulwakefield1:
Hallerud at Easter
By DJKL
02nd Mar 2021 15:32

That was Edinburgh private schools for you- mainly Rugby for two terms and Cricket for the third with some athletics thrown in for good measure.

Not that I was much good at cricket, mediocre batsman, erratic bowler, not the safest fielder, luckily I was a decent runner so by third year I was excused cricket to train for the 800m except for the inter house competition which was 40 overs, max 25 runs per wicket and everyone bar the wicket keeper had to bowl four overs- this tended to level things out if one house had someone really good.

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