Proof of existence
Language: English Series: Taxation ; 134(3477) 27 October 1994, 90-91(2)Publication details: 1994Subject(s): Summary: In "Customs & Excise Commissioners v Lewis" (1994 WB3024-69), the court was asked to decide whether remnants of a barn on which L planned to build constituted an `existing building`, conversion of which would be standard rated for VAT, or merely a site for new building which would be zero rated. The definition of `existing` is debated here.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS51638 (Browse shelf(Opens below)) | 1 | Available | 36597-1001 |
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In "Customs & Excise Commissioners v Lewis" (1994 WB3024-69), the court was asked to decide whether remnants of a barn on which L planned to build constituted an `existing building`, conversion of which would be standard rated for VAT, or merely a site for new building which would be zero rated. The definition of `existing` is debated here.