Walsingham College (Yorkshire Properties) v Customs and Excise Commissioners
Language: English Series: VAT and Duties Reports ; 1995 1 V&DR 141-154(14)Publication details: 1995Subject(s): Summary: Manchester VAT Tribunal, 19 April 1995. The appellant challenged the Commissioners` standard-rating of drainage works for VAT purposes on the grounds that it fell within the Value Added Tax Act 1983 Sch 5 Group 8A Item 2 Added Tax Act 1983 (now Item 2 of Group 6 of Sch 8 Value Added Tax Act 1994) and were zero-rated. Alteration work of the drainage system had listed building status and was therefore zero-rated whilst services on the cottages did not require listed consent and were standard-rated. VAT charges were apportioned accordingly.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS54452 (Browse shelf(Opens below)) | 1 | Available | 10435-1001 |
Manchester VAT Tribunal, 19 April 1995. The appellant challenged the Commissioners` standard-rating of drainage works for VAT purposes on the grounds that it fell within the Value Added Tax Act 1983 Sch 5 Group 8A Item 2 Added Tax Act 1983 (now Item 2 of Group 6 of Sch 8 Value Added Tax Act 1994) and were zero-rated. Alteration work of the drainage system had listed building status and was therefore zero-rated whilst services on the cottages did not require listed consent and were standard-rated. VAT charges were apportioned accordingly.