Market leading insight for tax experts
View online issue

Astral: a stellar enlargement

The Upper Tribunal’s decision to uphold the First-tier Tribunal's ruling in Astral creates opportunity, but also uncertainty regarding what counts as the construction of a new building. Graham Elliott (Withers) examines the issues

I am not always interested in Upper Tribunal decisions when they simply confirm the earlier conclusions of the First-tier Tribunal (FTT). However an exception to this has to be made for HMRC v Astral Construction Ltd [2015] UKUT 0021.

The case boldly explores one of the most intricate of VAT subjects: construction. Construction presents disparate facts to interpret alongside potentially ambiguous VAT legislation. Astral deals with the threshold between the reduced and zero rates.

The final ‘product’ was a new nursing home. Before the work started no nursing home existed; and when finished a new nursing home had...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top