Riverside Housing Association Ltd v Revenue and Customs: ChD 3 Oct 2006

The court was asked whether the building of a divisional head office for a charitable body, a social housing landlord, was zero-rated for VAT.
Held: Being a social landlord was not enough to qualify the landlord to be entering into construction ‘other than in the furtherance of a business’ for value-added tax purposes.

Judges:

Justice Lawrence Collins

Citations:

[2006] EWHC 2383 (Ch), Times 01-Nov-2006

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 07 July 2022; Ref: scu.245175