Waterways Services v Customs and Excise Commissioners
Waterways Services v Customs and Excise Commissioners
- 1990
- VATTR (1990) 37 -44 (8) .
London Tribunal 19 February 1990. On the site of a house, which had been demolished, the appellant built a dwelling house abutted to the end of another building forming his office and to which there was a connecting door. On appeal it was held that repayment of VAT on the building materials for the house was due as the new construction did not constitute an extension to the other building in spite of the connecting door and the demolition of one of the original buildings upset the contention that the buildings already existed.
ALTERATIONS
EXISTING BUILDINGS
NEW BUILD
VAT APPEALS
London Tribunal 19 February 1990. On the site of a house, which had been demolished, the appellant built a dwelling house abutted to the end of another building forming his office and to which there was a connecting door. On appeal it was held that repayment of VAT on the building materials for the house was due as the new construction did not constitute an extension to the other building in spite of the connecting door and the demolition of one of the original buildings upset the contention that the buildings already existed.
ALTERATIONS
EXISTING BUILDINGS
NEW BUILD
VAT APPEALS