Commissioners of Customs & Excise v Moorish
Commissioners of Customs & Excise v Moorish
- 1998
- Estates Gazette [1998] 44 EG 214-216(3) .
QBD 1 July 1998. A listed building was gutted by fire. It was rebuilt using the outer walls. A VAT Tribunal decided that the works were alterations and as such were zero-rated for VAT. C appealed, contending that the work amounted to reconstruction, and was therefore subject to VAT. "Held" appeal allowed.
ALTERATIONS
CUSTOMS AND EXCISE COMMISSIONERS V MOORISH
FIRE DAMAGE
LISTED BUILDINGS
RECONSTRUCTION
VAT RULES
ZERO-RATING
QBD 1 July 1998. A listed building was gutted by fire. It was rebuilt using the outer walls. A VAT Tribunal decided that the works were alterations and as such were zero-rated for VAT. C appealed, contending that the work amounted to reconstruction, and was therefore subject to VAT. "Held" appeal allowed.
ALTERATIONS
CUSTOMS AND EXCISE COMMISSIONERS V MOORISH
FIRE DAMAGE
LISTED BUILDINGS
RECONSTRUCTION
VAT RULES
ZERO-RATING