000			02025cam a2200277 4500
001			ABS@61468
008			040407n2004 000 0 eng u
035			_a(Sirsi) u125778
245			_aCustoms and Excise Commissioners v Zielinski Baker and Partners Ltd
260			_c2004
490			_aWeekly Law Reports _v[2004] 1 WLR 707-724(18)
520			_a[2004] UKHL 7, 26 February 2004. Respondent (Z) owned a listed building and obtained listed building consent for the construction of an indoor swimming pool and the conversion of an outbuilding into changing and games faciities and a garage. The Customs and Excise Commissioners (C) appealed against a CA decision ([2002] EWCA Civ 692, [2002] STC 829) which had found in favour of respondent Z. C argued that VAT was payable on the works whilst Z maintained that the works qualified for zero-rating as an approved alteration of a protected building. "Held": protected buildings as defined in the Value Added Tax Act 1994 Sched 8 Group 6 Note 1 as buildings designed to remain as or become a dwelling after an alteration. As the barn was going to be used as a changing and games room and not as a dwelling house, it did not meet the criteria for meeting the requirements of a protected building. Therefore VAT was payable. Appeal dismissed. View judgment at www.parliament.the-stationery-office.co.uk.
590			_aABS
590			_aABS
650			_aCUSTOMS AND EXCISE COMMISSIONERS V ZIELINSKI BAKER
650			_aLISTED BUILDINGS AND CONSERVATION AREAS ACT 1990
650			_aVAT
650			_aOUTBUILDINGS
650			_aLISTED BUILDINGS
650			_aCURTILAGE
650			_aCONVERTED BUILDINGS
690			_aTAXATION-CASE LAW
856			_uhttps://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040226/ziel-1.htm _zView judgment on the UK Parliament website...
856			_uhttps://www.parliament.the-stationery-office.co.uk/pa/ld200304/ldjudgmt/jd040226/ziel-1.htm _zView judgment on the UK Parliament website...
942			_n0
999			_c117176 _d117176