Relevant residential purpose and serviced apartments for the elderly
In TGH (Construction) LTD v HMRC [2014] UKFTT 1039 (13 November 2014) the FTT found that a building designed for the elderly and which provided various services adapted to their needs whilst enforcing certain rules was an institution for the purpose of ‘relevant residential purpose’.
TGH was a wholly owned subsidiary of a charity which provided accommodation for elderly ‘in need’. TGH had entered into a design and build contract with the charity for the construction of a two-storey building comprising 18 self-contained flats which the charity offered to elderly ‘in need’.
It contended that the building was used for a ‘relevant residential purpose’ so that the construction services were zero rated (VATA 1994 Sch 8 Group 5 item 2(a)) on the basis that the building was ‘a home or other institution providing...
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Relevant residential purpose and serviced apartments for the elderly
In TGH (Construction) LTD v HMRC [2014] UKFTT 1039 (13 November 2014) the FTT found that a building designed for the elderly and which provided various services adapted to their needs whilst enforcing certain rules was an institution for the purpose of ‘relevant residential purpose’.
TGH was a wholly owned subsidiary of a charity which provided accommodation for elderly ‘in need’. TGH had entered into a design and build contract with the charity for the construction of a two-storey building comprising 18 self-contained flats which the charity offered to elderly ‘in need’.
It contended that the building was used for a ‘relevant residential purpose’ so that the construction services were zero rated (VATA 1994 Sch 8 Group 5 item 2(a)) on the basis that the building was ‘a home or other institution providing...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
