LON (90/366)

No. 5339

Decision given 26 October 1990.

Zero-rating – Whether the erection of a new garage within the curtilage of a listed building required listed building consent – Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 2.

  The issue was whether the construction of a garage prior to April 1989 within the curtilage of a listed building but separate from it was zero-rated under the Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 2.

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