Queen’s Bench Division (Crown Office List).

Potts J.

Judgment delivered 15 May 1995.

Value added tax – Zero-rating – Mobile homes on permanent site – Necessary work carried out to enable the unit to be occupied as a dwelling – Whether cost of work zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 11, item 1 (Value Added Tax Act 1994, Sch. 8, Grp. 9, item 1).

  This was an appeal by Customs against a decision of the tribunal (MAN/92/513) No. 12,143; [1995] BVC 1,466.

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