Decision given 27 February 1978.

Taxable supplies – Alteration to kerb to give appellants easier access to parking – Work carried out by Council and paid for by appellants – Whether ‘civil engineering work’ – Whether services supplied by Council in the course of its business – Finance Act 1972, Sch. 4, Grp. 8, item 2 (now VATA 1983, Sch. 5, Grp. 8, item 2).

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