The court was asked whether the building of a divisional head office for a charitable body, a social housing landlord, was zero-rated for VAT.
Held: Being a social landlord was not enough to qualify the landlord to be entering into construction ‘other than in the furtherance of a business’ for value-added tax purposes.
Judges:
Justice Lawrence Collins
Citations:
[2006] EWHC 2383 (Ch), Times 01-Nov-2006
Links:
Jurisdiction:
England and Wales
VAT, Construction
Updated: 07 July 2022; Ref: scu.245175