Metropole (Folkestone) Limited v. Her Majesty's Revenue and Customs [electronic resource]
Language: English Publication details: 2006Subject(s): Online resources: Summary: v19917, 4 December 2006. The case revolved around the removal and replacement of a balcony from the Metropole Hotel in Folkestone which is a listed building formerly separated into flats and sold or leased. The balcony was in bad repair, was considered dangerous and therefore removed. Later another balcony was built, constructed to mimic the original but built with more durable materials. The appellants argued that the works were classed as alteration as opposed to repair or maintenance and that under Section 30 VATA 1994, supplies of goods or services in the course of an approved alteration of a protected building are zero rated. "Held": it was decided that the works could be considered repair and maintenance and not "approved alteration" and so the appeal was rejected.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 136582-1001 |
v19917, 4 December 2006. The case revolved around the removal and replacement of a balcony from the Metropole Hotel in Folkestone which is a listed building formerly separated into flats and sold or leased. The balcony was in bad repair, was considered dangerous and therefore removed. Later another balcony was built, constructed to mimic the original but built with more durable materials. The appellants argued that the works were classed as alteration as opposed to repair or maintenance and that under Section 30 VATA 1994, supplies of goods or services in the course of an approved alteration of a protected building are zero rated. "Held": it was decided that the works could be considered repair and maintenance and not "approved alteration" and so the appeal was rejected.