[2018] 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.

Summary

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