The Commissioners for HM Revenue and Customs v Astral Construction Limited: [2015] UKUT 0021 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Powell on 20 January 2015.
Read the full decision in .
VALUE ADDED TAX - zero rating - construction of nursing home on site of and incorporating redundant church building - whether construction of building for purposes of Item 2 Group 5 Schedule 8 VAT Act 1994 - yes - whether enlargement of or extension to existing building - no - whether special residential conversion of building – yes - appeal dismissed.
Updates to this page
Published 1 December 2016