Glasgow School of Art v The Commissioners for Hm Revenue and Customs: UTTC 6 Jun 2019

VALUE ADDED TAX — construction of new building and partial demolition and reconstruction of existing building – one building or two – single supply or two separate supplies – whether supplies made for consideration constituting an economic activity – appeal refused

Citations:

[2019] UKUT 173 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 11 July 2022; Ref: scu.639523