Queen’s Bench Division (Crown Office List).

Judgment delivered 6 November 1987.

Value added tax – Zero-rating – Alteration of building – Building owner paid contract price before 1 June 1984 for work to be done after that date – Arrangements included a loan from taxpayer to building owner to be repaid as work progressed – Whether advance payment to be disregarded – Whether work paid for before standard rate came into effect.

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