The Commissioners for HM Revenue and Customs v Astral Construction Limited: [2015] UKUT 0021 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Powell on 20 January 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Astral Construction Limited: [2015] UKUT 0021 (TCC).

VALUE ADDED TAX - zero rating - construction of nursing home on site of and incorporating redundant church building - whether construction of building for purposes of Item 2 Group 5 Schedule 8 VAT Act 1994 - yes - whether enlargement of or extension to existing building - no - whether special residential conversion of building – yes - appeal dismissed.

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