VALUE ADDED TAX – zero rating – construction of nursing home on site of and incorporating redundant church building – whether construction of building for purposes of Item 2 Group 5 Schedule 8 VAT Act 1994 – yes – whether enlargement of or extension to existing building – no – whether special residential conversion of building – yes – appeal dismissed
[2015] UKUT 21 (TCC), [2015] STI 252, [2015] BVC 505, [2015] STC 1033
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.542300
