VAT and `person constructing` status

VAT and `person constructing` status - 1991 - HM Customs and Excise News Release (44) 26/4/91(2) .

Following advice from Treasury Counsel, Customs and Excise are to appeal to the Court of Session against a recent decision by the Edinburgh VAT Tribunal concerning VAT and ` person constructing ` status under the VAT zero-rating provisions for housebuilders .


SCOTLAND