Cases - Customs & Excise Commissioners v Link Housing Association Ltd

Record details

Name

Customs & Excise Commissioners v Link Housing Association Ltd

Date

[1992]

Citation

STC 718

Legislation

Value Added Tax Act 1983

Keywords

Value added tax - zero rating - entitlement to zero rating - length of time between completion of construction works and first supply of a major interest

Summary

This case confirmed that it is only the person constructing a building who is entitled to zero-rate his or her supplies of that building. It was also held in this case that the length of time between completion of the construction works and the first supply of a 'major interest' in the property is not relevant in determining eligibility for VAT zero-rating.