| Display title | Pennine Care NHS Trust v HMRC [2016] UKFTT 222 (TC) |
| Default sort key | Pennine Care NHS Trust v HMRC (2016) UKFTT 222 (TC) |
| Page length (in bytes) | 1,112 |
| Page ID | 8430 |
| Page content language | en - English |
| Page content model | wikitext |
| Indexing by robots | Allowed |
| Number of redirects to this page | 1 |
| Edit | Allow only users with "editing" permission (infinite) |
| Move | Allow only users with "editing" permission (infinite) |
| Page creator | Jonathan (talk | contribs) |
| Date of page creation | 22:49, 4 May 2016 |
| Latest editor | Jonathan (talk | contribs) |
| Date of latest edit | 14:16, 11 October 2021 |
| Total number of edits | 6 |
| Total number of distinct authors | 1 |
| Recent number of edits (within past 90 days) | 0 |
| Recent number of distinct authors | 0 |
Description | Content |
Article description: (description)
This attribute controls the content of the description and og:description elements. | "The Appellant appeals against a decision dated 29 July 2011 issued by the Commissioners of Revenue and Customs that the construction services and materials received by the Appellant in the course of the construction of a mental health residential unit are not subject to zero rating for the purposes of VAT. Both parties agreed that the issue in this appeal is whether Prospect Place Low Secure Mental Health Unit was intended for use as a hospital or similar institution. HMRC contend that it was and therefore the supplies were standard rated. The Appellant contends that the use of the Unit satisfies paragraphs (b) and/or (g) of Note (4) and the exception for use as a hospital or similar institution does not apply; accordingly the supplies were eligible for zero rating." |
