Upper Tribunal (Tax and Chancery Chamber)
-
Wakefield College v Commissioners of Revenue and Customs
Charity – New building – Construction works – Appellant charity claiming zero-rating for supplies in course of construction of building – Whether appellant intending to use building solely for relevant…
-
Lower Mill Estate Ltd v Commissioners of HM Revenue & Customs
Land and property – Construction – VAT — Associated companies supplying land and building services for erection of holiday homes — Whether services constituting single supply of completed holiday homes…