FTTTX VALUE ADDED TAX – building construction services – redevelopment of a college campus in stages – whether each stage should be considered separately in applying item 2 of Group 5, Schedule 9 VATA (zero-rating) – or whether a global view comprising all the buildings erected in all the stages should be considered – the final stage delayed by funding problems – held the stages were stand alone projects which should be considered separately – on such consideration held that zero-rating did not apply by reason of the exclusions from zero-rating of enlargements and extensions to existing buildings in Note (16) of items 2 – appeal dismissed
[2014] UKFTT 1058 (TC)
Bailii
England and Wales
VAT, Construction
Updated: 24 December 2021; Ref: scu.540285