Commissioners of Customs & Excise v Moorish
Language: English Series: Estates Gazette ; [1998] 44 EG 214-216(3)Publication details: 1998Subject(s): Summary: QBD 1 July 1998. A listed building was gutted by fire. It was rebuilt using the outer walls. A VAT Tribunal decided that the works were alterations and as such were zero-rated for VAT. C appealed, contending that the work amounted to reconstruction, and was therefore subject to VAT. "Held" appeal allowed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS59570 (Browse shelf(Opens below)) | 1 | Available | 89501-1001 |
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QBD 1 July 1998. A listed building was gutted by fire. It was rebuilt using the outer walls. A VAT Tribunal decided that the works were alterations and as such were zero-rated for VAT. C appealed, contending that the work amounted to reconstruction, and was therefore subject to VAT. "Held" appeal allowed.