ZERO-RATING – construction of buildings – construction of eight residential units as a new third floor of existing building – each unit consisted of a bed sitting room with en suite shower room – whether supply in the course of construction of a building designed as a number of dwellings – whether each dwelling consisted of self-contained living accommodation – yes – appeal allowed – VATA 1994 Sch 8 Grp 5 Item 2 Note (2)
[2004] UKVAT V18798
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.219005