Summit Electrical: zero-rating of student accommodation

HMRC seeks surrealist escape from its everyday worries.

Given the uncontested view that HMRC faces huge burdens, occasioned by Brexit, making tax digital and other ‘flagship’ projects, one can be forgiven for expecting HMRC to withdraw from all but the most necessary effort in protecting the tax base. But any faith I may have had in that view was torpedoed by reading HMRC’s Upper Tribunal appeal against Summit Electrical Installations [2018] UKUT 176.

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