Home / Construction / Issues in construction contracts / Payment

Legal News

Construction of communal leisure facilities not zero-rated (St George's Augustinian Care v HMRC)

Copyright © 2025 LexisNexis
Published on: 25 August 2016
Published by a LexisNexis Construction expert

Table of contents

  • Original news
  • What are the practical implications of this decision?
  • What was the background?
  • What did the tribunal decide?
  • Case details

Article summary

Construction analysis: The First-tier tribunal (FTT) held that communal leisure facilities constructed as part of the development of a retirement village were not zero-rated for VAT purposes, even though there were dwellings within the same building which were zero-rated.

Powered by Lexis+®
Jurisdiction(s):
United Kingdom

Related documents:

6 Checklists
View More
4 News
View More
1 Practice notes
1 Q&As
Powered by Lexis+®

Related documents:

6 Checklists
View More
4 News
View More
1 Practice notes
1 Q&As

Popular documents

Time at large in construction contracts

Time at large in construction contractsThis Practice Note examines the concept of ‘time at large’ in relation to the completion of works under a construction contract, including what time at large means, how it occurs and what the consequences are of time becoming at large (including what

Limitation periods in construction contracts

Limitation periods in construction contractsThe Limitation Act 1980 (LA 1980) (as amended by the Latent Damage Act 1986 (LDA 1986)) governs the time limits for bringing different types of legal claims. If a claim is brought outside of the relevant limitation period, the defendant will be able to

'Pay when paid' and 'paid when certified' clauses

'Pay when paid' and 'paid when certified' clausesThis Practice Note considers ‘pay when paid’ clauses and ‘pay when certified’ clauses in construction contracts, and the relevant provisions of the Housing Grants, Construction and Regeneration Act 1996 (HGCRA 1996). Specifically, it looks at:•HGCRA

What is the difference between 'uniquely identifiable' listed items and 'not uniquely identifiable'

What is the difference between 'uniquely identifiable' listed items and 'not uniquely identifiable' listed items?Listed Items are commonly included within the JCT suite of building contracts and defined as ‘Materials, goods and/or items prefabricated for inclusion in the works which are listed as