{"id":421,"date":"2020-12-03T15:03:11","date_gmt":"2020-12-03T15:03:11","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=421"},"modified":"2020-12-07T12:41:33","modified_gmt":"2020-12-07T12:41:33","slug":"penalty-for-incorrect-zero-rating-certificate-by-les-howard-partner-in-vatadvice-orga-specialist-vat-practice-based-in-cambridgeshire","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/penalty-for-incorrect-zero-rating-certificate-by-les-howard-partner-in-vatadvice-orga-specialist-vat-practice-based-in-cambridgeshire\/","title":{"rendered":"&#8220;Penalty for incorrect zero rating certificate&#8221; by Les Howard, partner in vatadvice.org, a specialist VAT practice"},"content":{"rendered":"\n<p><em>FTT decision raises a number of serious issues and highlights how complex VAT has become, says <a href=\"https:\/\/taxinvestigation.co\/new\/contributors\/\">Les Howard<\/a><\/em><\/p>\n\n\n\n<p>Westow Cricket Club had a new pavilion constructed. It issued a zero rating certificate to the building contractor on the basis that the building was to be used as a \u2018village hall,\u2019 as defined in Note 6(b) to Sch 8, Group 5.<\/p>\n\n\n\n<p>The certificate was invalid since the club was a Community Amateur Sports Club (CASC). It is now well established that a CASC is NOT a charity. It is therefore unable to benefit from zero-rating under the \u2018Relevant Charitable Purpose\u2019 provision.<\/p>\n\n\n\n<p>Download the full article at the link below.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2020\/12\/Penalty-for-incorrect-zero-rating-certificate-by-Les-Howard.pdf\">Penalty-for-incorrect-zero-rating-certificate-by-Les-Howard<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2020\/12\/Penalty-for-incorrect-zero-rating-certificate-by-Les-Howard.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>FTT decision raises a number of serious issues and highlights how complex VAT has become, says Les Howard.<br \/>\nWestow Cricket Club had a new pavilion constructed. It issued a zero rating certificate to the building contractor on the basis that the building was to be used as a \u2018village hall,\u2019 as defined in Note 6(b) to Sch 8, Group 5.<br \/>\nThe certificate was invalid since the club was a Community Amateur Sports Club (CASC). It is now well established that a CASC is NOT a charity. It is therefore unable to benefit from zero-rating under the \u2018Relevant Charitable Purpose\u2019 provision.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":{"0":"post-421","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-archive-articles-february-march-2020"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=421"}],"version-history":[{"count":3,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/421\/revisions"}],"predecessor-version":[{"id":535,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/421\/revisions\/535"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}