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Decision Number: TC 04998
Appellant: Pennine Care NHS Trust
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Jennifer DEAN
Date Of Decision: 31/03/2016
Main Category: VAT - ZERO-RATING
Main Subcategory: Building work
Notes: ZERO-RATING – whether “use as a hospital or similar institution” – VATA 1994 Schedule 8 Group 5 Note 4 – appeal allowed
Decision(s) to Download: TC04998.pdf TC04998.pdf