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
|