Queen’s Bench Division.

Judgment delivered 25 May 1982.

Value added tax – Buildings – Whether supply zero-rated – Whether replacement of oil-fired central heating system with gas-fired boiler an alteration – Alteration structural but minimal in relation to building – Finance Act 1972 – sec. 12(2); Sch. 4, Group 8, item 2.

  This was an appeal from the determination of a Tribunal that the replacement of an oil-fired central heating system with a gas-fire boiler was not an alteration to the building which was entitled to be zero-rated in terms of item 2 of Group 8 of Sch. 4 to the Finance Act 1972.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.