Replacement of buildings and VAT
Replacement of buildings and VAT
- 1987
- Times 16/11/87 p43 .
In Wimpey Group Services Ltd v Commissioners of Customs and Excise QBD 11 November 1987 it was held that the phased erection of a a new building was not capable of constituting `the reconstruction of any existing building` within the meaning of the Value Added Tax Act 1983 (as amended) when the pre-existing buildings had been demolished.
In Wimpey Group Services Ltd v Commissioners of Customs and Excise QBD 11 November 1987 it was held that the phased erection of a a new building was not capable of constituting `the reconstruction of any existing building` within the meaning of the Value Added Tax Act 1983 (as amended) when the pre-existing buildings had been demolished.