Work on listed building
Work on listed building
- 2001
- Estates Gazette Case Summaries [2001] EGCS 40(1) (31/03/01) .
"Customs & Excise Commissioners v Zielinski Baker & Partners Ltd", ChD 15 March 2001, which examined whether the defendant (Z) could claim that major construction work within the curtilage of a listed house should be zero-rated under Value Added Tax Act 1994 Sch 8 Group 6. Appeal upheld.
VALUE ADDED TAX 1994 Sch 8
LISTED BUILDINGS
CURTILAGE
CONVERSIONS
CUSTOMS AND EXCISE COMMISSIONERS V ZIELINSKI BAKER
"Customs & Excise Commissioners v Zielinski Baker & Partners Ltd", ChD 15 March 2001, which examined whether the defendant (Z) could claim that major construction work within the curtilage of a listed house should be zero-rated under Value Added Tax Act 1994 Sch 8 Group 6. Appeal upheld.
VALUE ADDED TAX 1994 Sch 8
LISTED BUILDINGS
CURTILAGE
CONVERSIONS
CUSTOMS AND EXCISE COMMISSIONERS V ZIELINSKI BAKER