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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)
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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. Sign in or take a trial to read the full analysis.

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