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Co-Work Camphill Limited v. Commissioners of Customs and Excise – VAT Tribunal

This is a case which considered whether certain building works were to be zero-rated (as the Appellant argued) as supplies of construction of a building intended solely for relevant residential or relevant charitable use. The relevant statutory provisions were Item 2 and Notes 4, 5, 6, 16 and 18 of Group 8, Schedule 5 VATA 1994. The Commissioners were successful and the Tribunal concluded that the works did not constitute works of construction but were merely works of alteration.

Hugh McKay appeared for the Respondents

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