Decision given 7 August 1986.

Taxable supplies – Zero-rating – Alteration to building – Zero-rating of work removed on 1 June 1984 – Work begun after that date – Whether prepayment arrangement effective – Whether Ramsay principle applied – Value Added Tax Act 1983, Sch. 5, Grp. 8; sec. 5(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.