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In the swim

Language: English Series: Taxation ; 136(3544) 29 February 1996, 562(1)Publication details: 1996Subject(s): Summary: "Customs and Excise Commissioners v Arbib". C`s appeal against ruling that A`s newly constructed building to house a swimming pool, attached to his house by a brick wall, was an extension and not a separate building and so subject to zero-rating VAT. Dismissed.

"Customs and Excise Commissioners v Arbib". C`s appeal against ruling that A`s newly constructed building to house a swimming pool, attached to his house by a brick wall, was an extension and not a separate building and so subject to zero-rating VAT. Dismissed.