Disability - Zero Rating Flashcards
1
Q
What is the significance of Portland College [1993] case?
A
Zero rating was not available for the construction of a covered walkway on the grounds of not being for the sole use of disabled people.
2
Q
What is the significance of Friends of the Elderly v HMRC [2008]?
A
Architects fees can be zero rated if the installation of zero rated lifts could not be achieved without them.
