Cunningham (trading as Urban Developments) v Buckley and another

Full rate of VAT chargeable for building works due to absence of certificate that statutory building control approval had been given – . The Court of Appeal, Civil Division, dismissed the second appellant's appeal in relation to, among other things, the rate of VAT payable for certain building works carried out by the respondent builder. In the absence of any certificate or other written confirmation that statutory building control approval had been given, the VAT rate, therefore, was chargeable at the full rate of 17.5%, as opposed to the 5% applicable to work done in the alteration or renovation of buildings.

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