ContractFramework Agreement • October 5th, 2021
Contract Type FiledOctober 5th, 2021VAT – Opco/Propco structure – lease of “turnkey” care home – treatment of furniture, fixtures and equipment supplied by PropCo to OpCo – extent to which items are “incorporated” or are “building materials” for purposes of “builder’s block” - whether single composite supply - zero rating - Article 6, Value Added Tax (Input Tax) Order 1992