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Decision Number: TC 05624
Appellant: Master Wishmakers Ltd
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Mrs Amanda BROWN
Date Of Decision: 01/02/2017
Main Category: VAT - REDUCED RATES
Main Subcategory: Dwellings
Notes: VAT – construction of a pirate island – zero rating – Note 2 to Group 5 Schedule 9 Value Added Tax Act 1994 – building designed as a dwelling – appeal dismissed
Decision(s) to Download: TC05624.pdf TC05624.pdf