In the swim
In the swim
- 1996
- Taxation 136(3544) 29 February 1996, 562(1) .
"Customs and Excise Commissioners v Arbib". C`s appeal against ruling that A`s newly constructed building to house a swimming pool, attached to his house by a brick wall, was an extension and not a separate building and so subject to zero-rating VAT. Dismissed.
EXTENSIONS
VALUE ADDED TAX
ZERO RATING
"Customs and Excise Commissioners v Arbib". C`s appeal against ruling that A`s newly constructed building to house a swimming pool, attached to his house by a brick wall, was an extension and not a separate building and so subject to zero-rating VAT. Dismissed.
EXTENSIONS
VALUE ADDED TAX
ZERO RATING