House of Lords.

Judgment delivered 24 November 1983.

Value Added Tax – Buildings – Whether installation of gas fires in existing houses an alteration – Meaning of ‘substantial’ – Whether supply zero-rated – Finance Act 1972, sec. 12(2); Sch. 4, Group 8, items 2, 3.

  This was an appeal by the taxpayer company from a decision of the Court of Appeal that the supply of gas fires to existing houses should not be zero-rated for Value Added Tax (VAT) purposes. The Court of Appeal in so holding reversed a decision of Forbes J. in the Queen’s Bench Division.

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