Riverside Housing Association Limited v The Commissioners for her Majesty's Revenue and Customs
Riverside Housing Association Limited v The Commissioners for her Majesty's Revenue and Customs
- 2006
[2006] EWHC 2383 (Ch), 3 October 2006. Considers whether the cost of the construction of R's new office building is zero rated for VAT, on the basis of R's charitable status. R, a charity and a registered social landlord under the Housing Act 1996, requested a certificate of zero rating for the work, however this was refused. R appealed to the VAT and Duties Tribunal under the Value Added Tax Act 1994 Sched 8 Group 5 Item 2, however the appeal was dismissed on the basis that, even though R was a charity, the building was to be used for business purposes. R then appealed to the Court. "Held": appeal dismissed. The activities of R are carried out in the course or furtherance of a business and the construction of their new office is therefore not zero rated for VAT.
VALUE ADDED TAX
RIVERSIDE HOUSING ASSOCIATION LTD V HM COMMISSIONERS
VALUE ADDED TAX ACT 1994 SCHED 8
England and Wales--1543-
[2006] EWHC 2383 (Ch), 3 October 2006. Considers whether the cost of the construction of R's new office building is zero rated for VAT, on the basis of R's charitable status. R, a charity and a registered social landlord under the Housing Act 1996, requested a certificate of zero rating for the work, however this was refused. R appealed to the VAT and Duties Tribunal under the Value Added Tax Act 1994 Sched 8 Group 5 Item 2, however the appeal was dismissed on the basis that, even though R was a charity, the building was to be used for business purposes. R then appealed to the Court. "Held": appeal dismissed. The activities of R are carried out in the course or furtherance of a business and the construction of their new office is therefore not zero rated for VAT.
VALUE ADDED TAX
RIVERSIDE HOUSING ASSOCIATION LTD V HM COMMISSIONERS
VALUE ADDED TAX ACT 1994 SCHED 8
England and Wales--1543-