HMRC policy on VAT and student accommodation is wrong, says Tribunal – OUT-LAW.com
‘There is “absolutely no basis” for an HM Revenue & Customs (HMRC) policy that the VAT treatment of supplies made in relation to a building by a sub-contractor depends upon the treatment adopted by the main contractor, the UK’s First-tier Tribunal has decided in a case concerning student accommodation.’
OUT-LAW.com, 3rd August 2017
Source: www.out-law.com