Relief for construction sector as HMRC’s VAT challenge on student accommodation fails
MHA MacIntyre Hudson’s Glyn Edwards talks about how contractors, developers, and planners, amongst others can now be assured that they do not have to pay VAT to subcontractors with regard to new build student accommodation.
Despite HMRC’s efforts to overturn the decision with regards to VAT relief on new build student flats, the courts rejected their argument.
The case – what is a dwelling?
HMRC’s appeal concerned the VAT treatment of electrical services provided by Summit, sub-contractors at a new build student site ... For the full story register now for free or login below...