VAT and Duties Tribunal
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Merlewood Estates Ltd v Commissioners for Revenue & Customs
VAT — Zero rating — Residential conversion — Value Added Tax Act 1994 — Construction of further flats in roof spaces of blocks of flats — Application to register for…
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Bracegirdle v Commissioners for HM Revenue & Customs
VAT – Zero-rating – Building works – Construction of various buildings including flat adjacent to main house around courtyard – Planning permission confining use of flat to visitors and family…
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Bracegirdle v Commissioners for HM Revenue & Customs
VAT, Building
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Riverside Sports & Leisure Ltd v Commissioners for HM Revenue & Customs
VAT — Grant of lease — Consideration — School granting lease of sports and leisure centre to lessee on terms that school able to use certain facilities — Commissioners assessing…