000			01506cab a2200217 4500
001			##L135243
008			061006n2006 000 0 eng u
035			_a(Sirsi) u135243
041	0		_aeng
245	0	0	_aRiverside Housing Association Limited v The Commissioners for her Majesty's Revenue and Customs
260			_c2006
520			_a[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.
590			_a171006
650	2	4	_aVALUE ADDED TAX
650	2	4	_aRIVERSIDE HOUSING ASSOCIATION LTD V HM COMMISSIONERS
650	2	4	_aVALUE ADDED TAX ACT 1994 SCHED 8
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-PROPERTY TAXATION
856	4	0	_uhttps://www.bailii.org/ew/cases/EWHC/Ch/2006/2383.html _zView the judgment free of charge at www.bailii.org...
942			_n0
999			_c77837 _d77837