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Vassall Centre Trust v. Commissioners of Customs & Excise – VAT Tribunal

This case concerned whether certain supplies modifying a building owned by the Appellant trust could correctly come within the terms of Group 12, Schedule 8 VATA 1994’s supplies to or for the benefit of handicapped persons. Whilst it gave the Tribunal no pleasure to reach that conclusion it concluded that the supplies did not so qualify for zero-rating and that the Appellant’s appeal should be dismissed.

Hugh McKay appeared for the Respondents

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