Queen’s Bench Division (Crown Office List).

Judgment delivered 10 March 1988.

Value added tax – Zero-rating – Alteration or enlargement of existing building – Standard-rating from 1 June 1984 – Contract price of hospital extension paid in advance before 1 June 1984 under scheme to take advantage of zero-rating – Whether work in fact paid for in advance – Whether payment should be disregarded for VAT purposes – Value Added Tax Act 1983, sec. 5(1), Sch. 5, Grp. 8, Note (1A).

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.