Decision given 27 March 1986.

Taxable supplies – Zero-rating – Alteration to building – Zero-rating of most building alteration work removed on 1 June 1984 – Work continued after that date – Whether pre-payment arrangement effective – Whether scheme within principles of Furniss v. Dawson – VATA 1983, sec. 5, Sch. 5, Grp. 8, item 2 & 3; Finance Act 1984, Sch. 6, Pt. II, sec. 10.

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