Exemption was sought from liability for VAT on a new building erected at the taxpayer’s nursing home.
Whether the goods and services supplied to the appellants in the course of the construction of buildings on their property at Woodbridge, Suffolk are zero-rated. The Tribunal held that they were not.
 EWHC 404 (Ch)
England and Wales
Updated: 04 July 2022; Ref: scu.342130