VAT
VAT
- 1998
- Estates Gazette Case Summaries 1998 EGCS 111 (11/7/98) .
"Customs & Excise Commissioners v Moorish" QBD 1 July 1998. On appeal held the VAT tribunal had wrongly interpreted the meaning of approved alterations of a listed building according to the Planning (Listed Buildings and Conservation Areas) Act 1990 s7.
APPROVED ALTERATIONS
CUSTOMS AND EXCISE COMMISSIONERS V MOORISH
LISTED BUILDINGS
PLANNING (LISTED BUILDINGS AND CONSERVATION AREAS) ACT 1990 S7
VALUE ADDED TAX
ZERO RATING
"Customs & Excise Commissioners v Moorish" QBD 1 July 1998. On appeal held the VAT tribunal had wrongly interpreted the meaning of approved alterations of a listed building according to the Planning (Listed Buildings and Conservation Areas) Act 1990 s7.
APPROVED ALTERATIONS
CUSTOMS AND EXCISE COMMISSIONERS V MOORISH
LISTED BUILDINGS
PLANNING (LISTED BUILDINGS AND CONSERVATION AREAS) ACT 1990 S7
VALUE ADDED TAX
ZERO RATING