LON (87/623)

No. 2925

Decision given 5 August 1988.

Listed building – Approved alterations – 60 per cent rule – Insufficient qualifying works – Onward supply exempt and not zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 1, Notes (2), (3) and (6).

  The issue was whether there were sufficient works of approved alteration to a listed building to qualify the onward sale of that building for zero-rating, i.e. whether the appellant had ‘substantially reconstructed’ the building.  p. 784   

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