Walsingham College (Yorkshire Properties) v Customs and Excise Commissioners
Walsingham College (Yorkshire Properties) v Customs and Excise Commissioners
- 1995
- VAT and Duties Reports 1995 1 V&DR 141-154(14) .
Manchester VAT Tribunal, 19 April 1995. The appellant challenged the Commissioners` standard-rating of drainage works for VAT purposes on the grounds that it fell within the Value Added Tax Act 1983 Sch 5 Group 8A Item 2 Added Tax Act 1983 (now Item 2 of Group 6 of Sch 8 Value Added Tax Act 1994) and were zero-rated. Alteration work of the drainage system had listed building status and was therefore zero-rated whilst services on the cottages did not require listed consent and were standard-rated. VAT charges were apportioned accordingly.
BUILDING SUPPLIES
LISTED CONSENT
STANDARD-RATING
VALUE ADDED TAX
VALUE ADDED TAX
ZERO-RATING
Manchester VAT Tribunal, 19 April 1995. The appellant challenged the Commissioners` standard-rating of drainage works for VAT purposes on the grounds that it fell within the Value Added Tax Act 1983 Sch 5 Group 8A Item 2 Added Tax Act 1983 (now Item 2 of Group 6 of Sch 8 Value Added Tax Act 1994) and were zero-rated. Alteration work of the drainage system had listed building status and was therefore zero-rated whilst services on the cottages did not require listed consent and were standard-rated. VAT charges were apportioned accordingly.
BUILDING SUPPLIES
LISTED CONSENT
STANDARD-RATING
VALUE ADDED TAX
VALUE ADDED TAX
ZERO-RATING