LON (89/1681)

No. 5596

Decision given 22 January 1991.

Zero-rating – Whether works done to a listed building amounted to alterations or whether they were works of repair and maintenance – Value Added Tax Act 1983, Sch. 5, Grp. 8A.

  The issue was whether the work carried out by the appellant qualified for zero-rating as alterations to a listed building.

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