Replacement of buildings and VAT
Language: English Series: Times ; 16/11/87 p43Publication details: 1987Subject(s): Summary: In Wimpey Group Services Ltd v Commissioners of Customs and Excise QBD 11 November 1987 it was held that the phased erection of a a new building was not capable of constituting `the reconstruction of any existing building` within the meaning of the Value Added Tax Act 1983 (as amended) when the pre-existing buildings had been demolished.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2346-42 (Browse shelf(Opens below)) | 1 | Available | 55545-1001 |
In Wimpey Group Services Ltd v Commissioners of Customs and Excise QBD 11 November 1987 it was held that the phased erection of a a new building was not capable of constituting `the reconstruction of any existing building` within the meaning of the Value Added Tax Act 1983 (as amended) when the pre-existing buildings had been demolished.