Alteration or repair
Alteration or repair
- 1991
- Simon`s Tax Intelligence 21 February 1991, 166(1) .
In R W Gibbs (LON.89/1681) the Tribunal upheld the Commissioners` decision that removal of asbestos and replacement of pipework was not an approved alteration but part of repair and maintenance work. Therefore, zero-rating provisions did not apply VATA 1983 Sch 5 Group 8A .
CUSTOMS EXCISE COMMISSIONERS
LISTED BUILDING APPROVED ALTERATION
VALUE ADDED TAX
In R W Gibbs (LON.89/1681) the Tribunal upheld the Commissioners` decision that removal of asbestos and replacement of pipework was not an approved alteration but part of repair and maintenance work. Therefore, zero-rating provisions did not apply VATA 1983 Sch 5 Group 8A .
CUSTOMS EXCISE COMMISSIONERS
LISTED BUILDING APPROVED ALTERATION
VALUE ADDED TAX