Commissioners of Customs and Excise v Zielinski Baker and Partners Ltd.  BVC 232
Judgment delivered 15 March 2001.
Value added tax – Zero-rating – Protected building – Whether two separate structures could constitute a single ‘building’ – Value Added Tax Act 1994, Sch. 8, Grp. 6.
The taxpayers were involved in development work within the grounds of a listed building which included the conversion of an outbuilding into a games and changing facility. The main house was a ‘protected building’ within Sch. 8, Grp. 6 of the Value Added Tax Act 1994 and so alterations to it were zero-rated.
Whether the outhouse was part of the ‘protected building’.