Listed's just twisted
Language: English Series: Taxation ; 159(4096) 22 February 2007, 234-235(2)Publication details: 2007Subject(s): Summary: Discusses when VAT relief is due for alterations to listed buildings, when an alteration may be classified as a repair, and the effect of time on reinstating an original feature. Discusses the case of Metropole Folkstone Ltd v Revenues and Customs (L136582) where a balcony on a listed property was demolished as a matter of urgency without obtaining the listed building consent, then later replaced raising questions regarding timescale.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L136921 (Browse shelf(Opens below)) | 1 | Available | 136921-1001 |
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Discusses when VAT relief is due for alterations to listed buildings, when an alteration may be classified as a repair, and the effect of time on reinstating an original feature. Discusses the case of Metropole Folkstone Ltd v Revenues and Customs (L136582) where a balcony on a listed property was demolished as a matter of urgency without obtaining the listed building consent, then later replaced raising questions regarding timescale.