LON (89/490)

No. 6674

Decision given 12 November 1991.

Input tax – Zero-rating – Land and construction – Whether work carried out was supply in the course of construction or reconstruction of existing building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2 and Note (1A).

  The issue was whether building work carried out by the appellant was the construction of a building and therefore zero-rated or whether it was the reconstruction of an existing building and consequently standard-rated.

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