Building work
Building work
- 1996
- Times 20 December 1996, 32(1) .
"Customs and Excise Commissioners v Marchday Holdings Ltd" CA 11 December 1996. Work carried out on a building could amount to more than its conversion, alteration or enlargement so as to be zero-rated under the Value Added Tax Act 1983. Appeal dismissed.
CONVERSION
CUSTOMS AND EXCISE COMISSIONERS V MARCHDAY HOLDINGS
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
ZERO-RATING
"Customs and Excise Commissioners v Marchday Holdings Ltd" CA 11 December 1996. Work carried out on a building could amount to more than its conversion, alteration or enlargement so as to be zero-rated under the Value Added Tax Act 1983. Appeal dismissed.
CONVERSION
CUSTOMS AND EXCISE COMISSIONERS V MARCHDAY HOLDINGS
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
ZERO-RATING