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VAT on property development

01/06/2018

The Upper Tribunal’s decision in HMRC v Summit Electrical Installations Limited [2018] UKUT 0176 (TCC) provides some useful commentary on the meaning of “designed as a dwelling or number of dwellings” for the purposes of zero-rating and the potential impact...

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Authors

Portrait ofPhilip Anderson
Philip Anderson
Partner
London
Portrait ofNick Burt
Nick Burt
Partner
London
Jim Hillan