VALUE ADDED TAX – buildings – zero-rating – registered social landlord – erection of new office building as headquarters – Appellant a charity – whether Appellant’s activities undertaken ‘otherwise than in the course of business’ – VATA 1994, Sch 8, Group 5, Item 2, Note (6) – criteria to be applied – Appellant providing housing at low cost to socially and economically disadvantaged tenants – assumption by Appellant of many of local housing authorities’ duties – high degree of regulation by Housing Corporation – high dependence on public funds – insufficient to negate ‘business’ character of activities – zero-rating not available
VALUE ADDED TAX – public bodies – Sixth Directive, art 4(5) – VATA s 33 – Appellant not a public body – but irrelevant to question whether building used for ‘business’ purpose – appeal dismissed
[2005] UKVAT V19341
Bailii
England and Wales
VAT
Updated: 13 December 2021; Ref: scu.238064
