Not quite so gutted!
Price, J.
Not quite so gutted! - 1997 - Taxation 139(3615) 17 July 1997, 446(1) .
Reviews the decision in the Christopher Morrish case where HM Customs & Excise have now appealed against the decision that work on a house virtually destroyed by fire be classed as zero-rated alterations and not repairs and maintenance.
FIRE DAMAGE
REPAIR AND MAINTENANCE
VALUE ADDED TAX
ZERO-RATED BUILDINGS
Not quite so gutted! - 1997 - Taxation 139(3615) 17 July 1997, 446(1) .
Reviews the decision in the Christopher Morrish case where HM Customs & Excise have now appealed against the decision that work on a house virtually destroyed by fire be classed as zero-rated alterations and not repairs and maintenance.
FIRE DAMAGE
REPAIR AND MAINTENANCE
VALUE ADDED TAX
ZERO-RATED BUILDINGS