Revenue and Customs v Summit Electrical Installations Ltd: UTTC 18 May 2018

VAT – supplies in the course of construction of student accommodation – Item 2 of Group 5 of Schedule 8 to VATA 1994 – Note (2)(c) – whether separate use of dwelling is prohibited by planning consent – No – Appeal dismissed

Citations:

[2018] UKUT 176 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 April 2022; Ref: scu.616371