United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v Astral Construction Ltd [2015] UKUT 21 (TCC) (20 January 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/21.html
Cite as: [2015] STC 1033, [2015] UKUT 21 (TCC), [2015] BVC 505, [2015] STI 252

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Revenue & Customs v Astral Construction Ltd [2015] UKUT 21 (TCC) (20 January 2015)

VALUE ADDED TAX - zero rating - construction of nursing home on site of and incorporating redundant church building - whether construction of building for purposes of Item 2 Group 5 Schedule 8 VAT Act 1994 - yes - whether enlargement of or extension to existing building - no - whether special residential conversion of building – yes - appeal dismissed

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