Court of Appeal.

Judgment delivered 18 April 1984.

Value added tax – Buildings – Whether re-roofing zero-rated – Whether ‘repair or maintenance’ – Court’s power to intervene – Whether tribunal erred in law – Finance Act 1972, Sch. 4, Grp. 8, Item 2, note 2(a).

  This was an appeal by the taxpayer from a decision of Woolf J. in the Queen’s Bench Divisional Court (reported at [1983] BTC 5026), allowing an appeal by the Crown against a finding of a VAT tribunal that re-roofing carried out on buildings was zero-rated.

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