No. 18,943.

Decision given on 18 February 2005 by Mr Nicol (Chairman).

Zero-rating – Land and Property – First grant of major interest in building – Listed building – Substantial reconstruction – Building in poor state, long unoccupied – Works carried out: demolition of one part; small extension; internal reorganisation of rooms – Whether ‘substantial reconstruction’ – Value Added Tax Act 1994, Sch. 8, Grp. 6, item 1 and Note (4).

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