Rebba Construction Ltd v Revenue and Customs: FTTTx 4 Nov 2009

VALUE ADDED TAX – ZERO RATING – Construction of buildings for a relevant residential purpose – whether an extension to an existing building – yes – whether additional dwellings created – no – Appeal dismissed – note 16(b) item 2 group 5 schedule 8 VATA 1994

Citations:

[2009] UKFTT 296 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 04 October 2022; Ref: scu.409122