Decision Summary Information

Back to Results | Search Again | Most Recent Decisions

Decision Number: TC 04917
Appellant: Languard New Homes Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Miss Jane BAILEY
Date Of Decision: 25/02/2016
Main Category: VAT - ZERO-RATING
Main Subcategory: Building work
Notes: VALUE ADDED TAX – Section 30 Value Added Tax Act 1994 – Group 5 of Schedule 8 to that Act – conversion of property – grant of first major interest – whether grant is zero-rated supply – yes – appeal allowed
Decision(s) to Download: TC04917.pdf TC04917.pdf