Queen’s Bench Division (Crown Office List).

Brooke J.

Judgment delivered 8 June 1994.

Value added tax – Zero-rating – Construction of dwelling – dwelling house constructed on site of derelict barn using existing features – Whether building works on existing building – Whether building works excluded from zero-rating – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2. Note (1A) (replaced by new Note (9) by Finance Act 1989, s. 18 and Sch. 3).

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