Cases - Look Ahead Housing and Care Ltd v Customs & Excise Commissioners

Record details

Name

Look Ahead Housing and Care Ltd v Customs & Excise Commissioners

Date

[2000]

Citation

VAT decision 16816

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - conversion of bedsits into self-contained flats

Summary

This case concerned the conversion by a housing association of bedsits into self- contained flats. It was held that the bedsits were 'non-residential' and that the conversion works could therefore be VAT zero-rated.

The arguments in this case have since been dismissed in the more recent Amicus tribunal.