Court of Session (Inner House).

Lord President Hope, Lord Mayfield and Lord Grieve.

Judgment delivered 10 July 1992.

Value added tax – Zero-rating – Construction of dwellings – Housing association built houses – Houses let to tenants for less than 21 years – Tenants purchased houses under ‘right to buy’ legislation several years later – Whether zero-rated as ‘a person constructing a building’ – Whether housing association entitled to deduct input tax – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 1.

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