Queen’s Bench Division (Crown Office List).

Moses J.

Judgment delivered 1 July 1998.

Value added tax – Zero-rating – Alteration of listed building – Building destroyed by fire and rebuilt and extended with new materials – Whether ‘alterations’ – Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 2 (Value Added Tax Act 1994, Sch. 8, Grp. 6, item 2).

  This was an appeal by Customs against a decision of the VAT and duties tribunal ((LON/96/1144) No. 14,817; [1997] BVC 2,328) that repairs to a listed building after damage by fire were zero-rated under the Value Added Tax Act 1983, Sch. 5, Grp. 8A, item 2.

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.