Value Added Tax – Zero rating in respect of buildings constructed for a relevant residential purpose – Facilities Building built together with Student Halls of Residence – Facilities including a common room, shop and bar – whether invoices for construction of whole building or parts thereof qualifying for zero-rating – VATA 1994, Schedule 8, Group 5, and Note 10 thereto – Appeal partially successful.
Citations:
[2005] UKVAT V19054
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.225171