Cube Construction (Southern) Ltd v Revenue and Customs Commissioners

Value added tax – Zero-rating. The majority of the construction services carried out by the taxpayer company to a cottage which had been damaged by fire qualified for zero-rating in accordance with Groups 5 and/or 6 of Sch 8 to the Value Added Tax Act 1984. Accordingly, the First-tier Tribunal (Tax Chamber) reduced the assessment for VAT made to the taxpayer by the Revenue and Customs Commissioners.

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