Customs & Excise Commissioners v London Diocesan Fund; same v Elliott; same v Penwith Property Co Ltd
Customs & Excise Commissioners v London Diocesan Fund; same v Elliott; same v Penwith Property Co Ltd
- 1993
- Simon`s Tax Intelligence 1993 STI 566-571(6) .
QBD 24 March 1993. Three appeals by the Commissioners concerning the liability for VAT on services supplied in the course of building works. Main issues concerned the interpretation of the term `construction` and whether the zero-rating applicable under VATA 1984 Sch 5 Group 8 Item 2 was not cancelled out by VATA 1983 Sch 5 Group 8 Item 9. Held that the construction test applied to L and P but not to E.
ALTERATION
BUILDING WORKS
CHURCH
COTTAGE
ENLARGEMENT
RESIDENTIAL DWELLING
VALUE ADDED TAX
ZERO-RATING
QBD 24 March 1993. Three appeals by the Commissioners concerning the liability for VAT on services supplied in the course of building works. Main issues concerned the interpretation of the term `construction` and whether the zero-rating applicable under VATA 1984 Sch 5 Group 8 Item 2 was not cancelled out by VATA 1983 Sch 5 Group 8 Item 9. Held that the construction test applied to L and P but not to E.
ALTERATION
BUILDING WORKS
CHURCH
COTTAGE
ENLARGEMENT
RESIDENTIAL DWELLING
VALUE ADDED TAX
ZERO-RATING