Cantrell (T/A Foxearth Lodge) v Commissioners Of Customs and Excise: ChD 6 Mar 2003

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.

Judges:

The Vice-Chancellor

Citations:

[2003] EWHC 404 (Ch)

Links:

Bailii, Bailii

Statutes:

VAT Act 1994

Jurisdiction:

England and Wales

VAT, Construction

Updated: 04 July 2022; Ref: scu.342130