Queen’s Bench Division.

Judgment delivered 25 May 1982.

Value added tax – Buildings – Zero-rating – Whether installation of log burning fire was an ‘alteration’ of a building – Whether ‘articles of a kind ordinarily installed by builders as fixtures’ – Decision of Tribunal followed Court of Appeal finding of meaning of ‘alteration’ – Reversal of that finding by House of Lords  p. 494   – Remission of case to Tribunal – Finance Act 1972 – sec. 12(2); Sch. 4, Group 8, items 2 and 3.

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