LON (90/1769)

No. 7181

Decision given 26 February 1992.

Supply – Zero-rated supply – Supply in the course of construction of a building – Whether conversion, reconstruction, alteration or enlargement of an existing building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2 and Note (1A).

  The issue was whether certain structural work carried out on a derelict barn amounted to the conversion, reconstruction, alteration or enlargement of any existing building so that its supply was excluded from zero-rating.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.