[2002] EWCA Civ 692.

Court of Appeal.

Aldous, Tuckey and Rix LJJ.

Judgment delivered 17 May 2002.

Value added tax – Zero-rating – Protected building – Alterations to listed building – Outbuilding – Works carried out to outbuilding within curtilage of main house – High Court held works not alterations to protected building and so not zero-rated for VAT purposes – Appeal court held that outbuilding treated as part of main house fell within definition of ‘protected building’ – Works zero-rated for VAT – Taxpayer’s appeal allowed – Value Added Tax Act 1994, Sch. 8, Grp. 6.

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