Highacre Construction Co Ltd. Highacre Cambridge Ltd.  BVC 633
LON (90/1405 and 30)
Decision given 2 April 1991.
Two assessments to VAT – Appellants two building companies converting old buildings into nursing homes – Whether new building or enlargement of existing building – Whether VAT should have been accounted for at the standard or zero rate – Whether assessment was out of time – Value Added Tax Act 1983, Sch. 5, Grp. 8 and Sch. 7, para. 4(5).
The issue was whether supplies of two building companies fell to be zero-rated or standard-rated concerning works done on three buildings which were converted into nursing homes.