VAT ruling opens door for builders
Language: English Series: Accountancy Age ; 13/9/90 p8Publication details: 1990Subject(s): Summary: Discusses the recent VAT Tribunal case which concerned whether doors hung in front of the recesses of houses built by McLean - a division of the Tarmac group - were part of the internal structure of the building and hence zero-rated for VAT , or whether they were tax-exempt fixtures and fittings .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2637-64 (Browse shelf(Opens below)) | 1 | Available | 65956-1001 |
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Discusses the recent VAT Tribunal case which concerned whether doors hung in front of the recesses of houses built by McLean - a division of the Tarmac group - were part of the internal structure of the building and hence zero-rated for VAT , or whether they were tax-exempt fixtures and fittings .