The Commissioners for HM Revenue and Customs v Summit Electrical Installations Ltd:[2018] UKUT 0176 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Powell on 18 May 2018.
Read the full decision in .
VAT 鈥� supplies in the course of construction of student accommodation 鈥� Item 2 of Group 5 of Schedule 8 to VATA 1994 鈥� Note (2)(c) 鈥� whether separate use of dwelling is prohibited by planning consent 鈥� No 鈥� Appeal dismissed.
Updates to this page
Published 18 May 2018