Decision given 1 February 1985.

Assessment – Costs – Work carried out by contractors on roofs of properties owned by appellants – Whether part of supply zero-rated – Whether entitled to repayment of tax overpaid with interest – Direction as to costs.

  The appellant was a housing association which employed a firm of contractors to undertake roofing work on their properties. The appellant paid the full price to the contractors but claimed that part of the supply was zero-rated and claimed repayment of that sum with interest. It also sought a direction as to costs.

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