The Commissioners for HM Revenue and Customs v Summit Electrical Installations Ltd:[2018] UKUT 0176 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Powell on 18 May 2018.
Read the full decision in .
VAT – supplies in the course of construction of student accommodation – Item 2 of Group 5 of Schedule 8 to VATA 1994 – Note (2)(c) – whether separate use of dwelling is prohibited by planning consent – No – Appeal dismissed.