LON (87/456)

No. 3758

Decision given 4 May 1988.

Zero-rating – Grade II listed building – Approved alteration – Replacement of boundary wall – No consent obtained – Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 2.

  The issue was whether the demolition and rebuilding of part of a boundary wall of a Grade II listed building was zero-rated.

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