Value Added Tax – Zero-rating. The Court of Appeal, Civil Division, allowed the appeal by the Revenue and Customs Commissioners against a decision of the Upper Tribunal (Tax and Chancery Chamber) (the tribunal) which had decided that the relevant test for deciding whether the taxpayer charity was carrying on an economic activity for VAT purposes was whether in carrying out its activities generally the taxpayer was carrying on a business. The court allowed the Revenue's appeal on the basis that the tribunal had misdirected itself in law by applying the wrong test which should have been whether there was a direct link between the service and the money received by the service-provider.