Listed's just twisted
Elliott, Graham
Listed's just twisted - 2007 - Taxation 159(4096) 22 February 2007, 234-235(2) .
Discusses when VAT relief is due for alterations to listed buildings, when an alteration may be classified as a repair, and the effect of time on reinstating an original feature. Discusses the case of Metropole Folkstone Ltd v Revenues and Customs (L136582) where a balcony on a listed property was demolished as a matter of urgency without obtaining the listed building consent, then later replaced raising questions regarding timescale.
METROPOLE (FOLKESTONE) LIMITED V HER MAJESTY'S REVENUE AND CUSTOMS
United Kingdom--
Listed's just twisted - 2007 - Taxation 159(4096) 22 February 2007, 234-235(2) .
Discusses when VAT relief is due for alterations to listed buildings, when an alteration may be classified as a repair, and the effect of time on reinstating an original feature. Discusses the case of Metropole Folkstone Ltd v Revenues and Customs (L136582) where a balcony on a listed property was demolished as a matter of urgency without obtaining the listed building consent, then later replaced raising questions regarding timescale.
METROPOLE (FOLKESTONE) LIMITED V HER MAJESTY'S REVENUE AND CUSTOMS
United Kingdom--