Ardenglen Developments Ltd v Revenue and Customs: VDT 22 Nov 2006

Zero Rating; first grant by a person constructing a building intended for use solely for a relevant charitable purpose; whether lease by company established by housing association to obtain funding a supply within section 30 and Schedule 8 Group 5 Item 1(a)(ii) of the Value Added Tax Act 1994; yes

Citations:

[2006] UKVAT V19906

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 May 2022; Ref: scu.247532