Zero-rating test
Zero-rating test
- 1995
- Simon`s Tax Intelligence 1995 STI 1136-1137(2) .
"Customs & Excise Commissioners v Marchday Holdings Ltd" QBD 5 July 1995 applied the `before and `after` test in considering whether the works in question constituted the conversion on an existing building in applying VATA 1983 Sch 5 Group 8 note (1A).
CONVERSIONS
NEW BUILDINGS
VALUE ADDED TAX
ZERO-RATING
"Customs & Excise Commissioners v Marchday Holdings Ltd" QBD 5 July 1995 applied the `before and `after` test in considering whether the works in question constituted the conversion on an existing building in applying VATA 1983 Sch 5 Group 8 note (1A).
CONVERSIONS
NEW BUILDINGS
VALUE ADDED TAX
ZERO-RATING