Queen’s Bench Division.

Judgment delivered 16 March 1979.

Value added tax – Alterations to buildings – Whether works amounted to repair or maintenance – Underpinning work carried out on defective buildings – Work agreed as an alteration – Whether work included repair or maintenance – Finance Act 1972, Sch. 4, Grp. 8, item 2 (now Sch. 5, Grp. 8, item 2).

  This was an appeal by A.C.T. Construction Ltd. (‘the taxpayer company’) against a decision of the London Value Added Tax Tribunal which rejected an appeal that work carried out by the taxpayer company was zero-rated as an alteration to a building.

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