MAN (94/591)

No. 12,776

Decision given 1 November 1994.

Zero-rating – Alteration to listed building – Whether alteration to building physically separated from main building qualified for zero-rating – Value Added Tax Act 1983, Sch. 5, Grp. 8A.

  The issue was whether an alteration to a building physically detached from a listed building but within the grounds of that building qualified for zero-rating as an approved alteration to a protected building.

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.