Revenue and Customs Commissioners v Summit Electrical Installations Ltd  BVC 510
 UKUT 176 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Nugee, Judge Judith Powell
Decision released 18 May 2018
Value added tax – Supplies in the course of construction of student accommodation – VATA 1994, Sch. 8, Grp. 5, item 2 – Note (2)(c) – Whether separate use of dwelling is prohibited by planning consent – No – Appeal dismissed.
The Upper Tribunal (UT) confirmed the First-tier Tribunal (FTT) decision that the supplies in the course of construction of student accommodation were zero rated.