- FTT rules on VAT treatment of goods in a care home (Silver Sea v HMRC)
- Why it matters
- Case details
Tax analysis: In Silver Sea v HMRC, the First-tier Tax Tribunal (FTT) held (a) that VAT recovery was blocked in relation to the cost of certain goods installed in a new care home and (b) that output tax was due on goods supplied with, but not installed in, the care home. Article 6 of SI 1992/322 blocked VAT recovery in relation to the installed goods that were not building materials and output tax was due on the goods that were not installed because they were not part of a single composite supply of a zero-rated care home.
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