Customs and Excise Commissioners v Zielinski Baker & Partners Ltd.  BVC 525
 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.