No. 19,341.

Decision given on 17 November 2005 by Mr Bishopp (Chairman).

Zero-rating – Construction – Registered social landlord – Erection of office building as headquarters – Appellant a charity – Whether activities undertaken ‘otherwise than in the course of business’ – Appellant not a public body – whether irrelevant to question of whether building used for ‘business’ purpose – Value Added Tax Act 1994, Sch. 8, Grp. 5, item 2, Note (6); EC Directive 77/388, the sixth VAT directive, art. 4(5).

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