The appellant, a sub-contractor, was making a zero-rated supply of construction services in its own right and the incorrect issue a certificate did not affect this.
Summary
This appeal concerned the liability of supplies made by the appellant to Create Construction Ltd (‘Create’) in connection with the construction of student accommodation in Leicester. In particular, whether the supplies were zero rated as supplies in the course of construction of buildings designed as a series of dwellings as the appellant contended, or standard rated as supplies in the course of construction of a relevant residential building as HMRC contended.
Background
Create provided the appellant with a zero-rating certificate. This certifies that the developer of the site (and the party that engaged Create to construct the buildings) intended to use the buildings for a
