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

Construction of communal leisure facilities not zero-rated (St George's Augustinian Care v HMRC)
Published on: 25 August 2016
Published by: LexisPSL
  • Construction of communal leisure facilities not zero-rated (St George's Augustinian Care v HMRC)
  • 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. or take a trial to read the full analysis.

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