Queen’s Bench Division (Crown Office List).

Ognall J.

Judgment delivered 7 June 1995.

Value added tax – Zero-rating – Protected buildings – Alteration – Joinery supplied by taxpayers who measured on site and made adjustments after installation if necessary – Whether supply of goods or mixed supply of goods and services – Whether work zero-rated – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 3, Grp. 8A, item 2 (Sch. 8, Grp. 5, item 4, Grp. 6, item 2 of the 1994 Act).

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