LON (90/1920)

No. 6127

Decision given 11 July 1991.

Construction – Construction of residential rest homes – Whether home created by conversion, reconstruction, alteration or enlargement of an existing building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2.

  The issue was whether work done on a building in Stag Lane, London fell to be zero-rated as the construction of a new building or was excluded from the relief because it was the conversion, reconstruction, alteration or enlargement of an existing building.

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