In a judgement on the specific issue argued in the First Tier Tribunal (FTT) case of St George’s Augustinian Care, the FTT gave some further guidance on cases where zero-rating can apply to the construction of dwellings. In this case, a separate building was constructed to provide communal leisure facilities for residents of a retirement […]
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Entries by EdwardLamb
In the First Tier Tribunal (FTT) case of Fortyseven Park Street Limited, the appellant owned a leasehold interest in a property divided into 49 residences. It sold ‘fractional interests’ to individuals that entitled them to stay in the residences for up to 21 nights per annum; documented by a ‘membership agreement’. The FTT ruled that […]