{"id":83278,"date":"2017-08-08T07:38:31","date_gmt":"2017-08-08T07:38:31","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=a9aaceba9bbe273c7e4dfa4f6fce40d1"},"modified":"2017-08-08T07:38:31","modified_gmt":"2017-08-08T07:38:31","slug":"zero-rating-on-construction-of-care-homes","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=83278","title":{"rendered":"Zero rating on construction of care homes"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p><em>Revenue and Customs Brief 2\/2017<\/em>\u00a0sets out HMRC\u2019s revised policy on the zero rating for new buildings intended for use solely as residential care homes after several cases examining the issue.<\/p>\n<p>&#13;<\/p>\n<p>In\u00a0<em>Pennine Care NHS Trust<\/em>\u00a0(TC4998), the First-tier Tribunal held that the term \u2018personal care\u2019 must reflect current times and may go beyond the basics of feeding and washing.<\/p>\n<p>&#13;<\/p>\n<p>As a &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p><em>Revenue and Customs Brief 2\/2017<\/em>&nbsp;sets out HMRC&rsquo;s revised policy on the zero rating for new buildings intended for use solely as residential care homes after several cases examining the issue.<\/p>\n<p>In&nbsp;<em>Pennine Care NHS Trust<\/em>&nbsp;(TC4998), the First-tier Tribunal held that the term &lsquo;personal care&rsquo; must reflect current times and may go beyond the basics of feeding and washing.<\/p>\n<p>As a &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/83278"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=83278"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/83278\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=83278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=83278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=83278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}