MAN (88/188)

No. 3861

Decision given 11 July 1989.

Zero-rating – Demolition of buildings – Grant of right to remove plant and equipment – Whether grant of right to remove materials a supply of services in course of demolition of a building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2.

  The issue was whether the appellant had made supplies to the contractor, and, if so, whether the supplies were zero-rated.

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