Opco/Propco structure – lease of ‘turnkey’ care home – treatment of furniture, fixtures and equipment supplied by PropCo to OpCo – extent to which items are ‘incorporated’ or are ‘building materials’ for purposes of ‘builder’s block’ – whether single composite supply – zero rating – Article 6, Value Added Tax (Input Tax) Order 1992
[2021] UKFTT 350 (TC)
Bailii
England and Wales
VAT
Updated: 10 January 2022; Ref: scu.669754