Riverside Housing Association Limited v The Commissioners for her Majesty's Revenue and Customs
Language: English Publication details: 2006Subject(s): Online resources: Summary: [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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 135243-1001 |
[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.