VAT construction changes

VAT construction changes - 1997 - HM Customs and Excise Business Brief (20/97) 25 September 1997 (3) .

Looks at the effect of the CA decision in Marchday Holdings on Customs and Excise VAT construction policy, after leave to appeal to the House of Lords was refused. See WB3301-79.


EXISTING BUILDINGS
MARCHDAY HOLDINGS
VALUE ADDED TAX (CONSTRUCTION OF BUILDINGS) ORDER 1995
VALUE ADDED TAX
VAT ACT 1983
VALUE ADDED TAX