New of existing building
New of existing building
- 1994
- Estates Gazette Case Summaries 1994 EGCS 107(1) (18/6/94) .
"Customs and Excise Commissioners v Lewis", QBD 8 June 1994, which discussed whether a barn conversion which involved 80% of the walls being of new material, although the completed building looked like a barn of the 1820s, should be zero rated for VAT.
BARN CONVERSION
CUSTOMS AND EXCISE COMMISSIONERS V LONDON DIOCESAN FUND
RECONSTRUCTION
VALUE ADDED TAX
ZERO RATING
"Customs and Excise Commissioners v Lewis", QBD 8 June 1994, which discussed whether a barn conversion which involved 80% of the walls being of new material, although the completed building looked like a barn of the 1820s, should be zero rated for VAT.
BARN CONVERSION
CUSTOMS AND EXCISE COMMISSIONERS V LONDON DIOCESAN FUND
RECONSTRUCTION
VALUE ADDED TAX
ZERO RATING