LON (90/1405 and 30)

No. 5772

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.

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