Customs and Excise Commissioners v Zielinski Baker and Partners Ltd
Customs and Excise Commissioners v Zielinski Baker and Partners Ltd
- 2004
- Weekly Law Reports [2004] 1 WLR 707-724(18) .
[2004] UKHL 7, 26 February 2004. Respondent (Z) owned a listed building and obtained listed building consent for the construction of an indoor swimming pool and the conversion of an outbuilding into changing and games faciities and a garage. The Customs and Excise Commissioners (C) appealed against a CA decision ([2002] EWCA Civ 692, [2002] STC 829) which had found in favour of respondent Z. C argued that VAT was payable on the works whilst Z maintained that the works qualified for zero-rating as an approved alteration of a protected building. "Held": protected buildings as defined in the Value Added Tax Act 1994 Sched 8 Group 6 Note 1 as buildings designed to remain as or become a dwelling after an alteration. As the barn was going to be used as a changing and games room and not as a dwelling house, it did not meet the criteria for meeting the requirements of a protected building. Therefore VAT was payable. Appeal dismissed. View judgment at www.parliament.the-stationery-office.co.uk.
CUSTOMS AND EXCISE COMMISSIONERS V ZIELINSKI BAKER
LISTED BUILDINGS AND CONSERVATION AREAS ACT 1990
VAT
OUTBUILDINGS
LISTED BUILDINGS
CURTILAGE
CONVERTED BUILDINGS
[2004] UKHL 7, 26 February 2004. Respondent (Z) owned a listed building and obtained listed building consent for the construction of an indoor swimming pool and the conversion of an outbuilding into changing and games faciities and a garage. The Customs and Excise Commissioners (C) appealed against a CA decision ([2002] EWCA Civ 692, [2002] STC 829) which had found in favour of respondent Z. C argued that VAT was payable on the works whilst Z maintained that the works qualified for zero-rating as an approved alteration of a protected building. "Held": protected buildings as defined in the Value Added Tax Act 1994 Sched 8 Group 6 Note 1 as buildings designed to remain as or become a dwelling after an alteration. As the barn was going to be used as a changing and games room and not as a dwelling house, it did not meet the criteria for meeting the requirements of a protected building. Therefore VAT was payable. Appeal dismissed. View judgment at www.parliament.the-stationery-office.co.uk.
CUSTOMS AND EXCISE COMMISSIONERS V ZIELINSKI BAKER
LISTED BUILDINGS AND CONSERVATION AREAS ACT 1990
VAT
OUTBUILDINGS
LISTED BUILDINGS
CURTILAGE
CONVERTED BUILDINGS