Queen’s Bench Division (Crown Office List).

Latham J.

Judgment delivered 16 March 1995.

Value added tax – Zero-rating – Protected buildings – Construction of building for swimming pool connected to listed building by covered walkway – Whether alteration of listed building – Whether swimming pool building separate from listed building – Whether swimming pool building zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 2, Note (6A) (Value Added Tax Act 1994, Sch. 8, Grp. 6, item 2, Note (7)).

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.