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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.
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.
It’s been a particularly hectic period in both the political sphere and our working lives
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Its been a particularly hectic period in both the political sphere and our working lives
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