Boxmoor Construction Ltd v Revenue and Customs Commissioners

Value added tax – Zero-rating. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by Boxmoor Construction Ltd (Boxmoor) against a decision of the First-tier Tribunal (Tax Chamber) that certain supplies by Boxmoor were not zero-rated supplies in the course of construction of a building designed as a dwelling within Item 2 of Group 5 of Sch 8 to the Value Added Tax Act 1994, but were chargeable to VAT at the standard rate.

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