Proof of existence
Lagerberg, F.
Proof of existence - 1994 - Taxation 134(3477) 27 October 1994, 90-91(2) .
In "Customs & Excise Commissioners v Lewis" (1994 WB3024-69), the court was asked to decide whether remnants of a barn on which L planned to build constituted an `existing building`, conversion of which would be standard rated for VAT, or merely a site for new building which would be zero rated. The definition of `existing` is debated here.
APPEARANCE
BARN
CONVERSION
CUSTOMS AND EXCISE COMMISSIONERS V LEWIS
EXISTING BUILDING
MATERIAL
PLANNING PERMISSION
ZERO-RATING
Proof of existence - 1994 - Taxation 134(3477) 27 October 1994, 90-91(2) .
In "Customs & Excise Commissioners v Lewis" (1994 WB3024-69), the court was asked to decide whether remnants of a barn on which L planned to build constituted an `existing building`, conversion of which would be standard rated for VAT, or merely a site for new building which would be zero rated. The definition of `existing` is debated here.
APPEARANCE
BARN
CONVERSION
CUSTOMS AND EXCISE COMMISSIONERS V LEWIS
EXISTING BUILDING
MATERIAL
PLANNING PERMISSION
ZERO-RATING