This is a case close to home.  Our local village Cricket Club here in Eynsham (ECC) appealed HMRC’s decision that VAT had to be charged on the construction of its new pavilion.  ECC is registered as Community Amateur Sports Club (CASC), but not as a charity.  If they were a charity the construction would have been zero rated for VAT.  Unfortunately HMRC won at both the first tier tribunal, and subsequently on appeal at the upper tribunal.  The tribunals upheld HMRC belief that as a CASC is not a charity and cannot claim zero rating on construction projects.

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