VAT on building work

VAT on building work - 1995 - Estates Gazette Case Summaries (1995) EGCS 56 (1/4/95) .

"Customs & Excise Commissioners v Arbib" QBD 16 March 1995. Questions whether building work on an extension to a Grade-II listed farmhouse connected to the main building by a walkway, should be zero-rated for VAT purposes. C appealed that it was liable to VAT at the standard rate. Appeal dismissed.


CUSTOMS AND EXCISE COMMISSIONERS V ARBIB
EXTENSION
LISTED BUILDING CONSENT
LISTED BUILDINGS
PLANNING PERMISSION
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
VALUE ADDED TAX
ZERO RATING