VAT v Morrish
VAT v Morrish
- 1998
- New Property Cases [1998] NPC 114 (13/7/98) .
"VAT v Morrish" QBD 1 July 1998. For the purposes of assessing VAT when repairing a listed building reconstruction is not alteration. It is a matter of fact and degree as to whether the work done is reconstruction or alteration. (Taken from journal headnote. Not to be photocopied.)
ALTERATION
LISTED BUILDINGS
RECONSTRUCTION
REPAIRS
VAT V MORRISH
VALUE ADDED TAX
"VAT v Morrish" QBD 1 July 1998. For the purposes of assessing VAT when repairing a listed building reconstruction is not alteration. It is a matter of fact and degree as to whether the work done is reconstruction or alteration. (Taken from journal headnote. Not to be photocopied.)
ALTERATION
LISTED BUILDINGS
RECONSTRUCTION
REPAIRS
VAT V MORRISH
VALUE ADDED TAX