000			01049cab a2200289 4500
001			WB3114-72
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u46495
041			_aeng
245			_aVAT on building work
260			_c1995
350			_a0
490			_aEstates Gazette Case Summaries _v(1995) EGCS 56 (1/4/95)
520			_a"Customs & Excise Commissioners v Arbib" QBD 16 March 1995. Questions whether building work on an extension to a Grade-II listed farmhouse connected to the main building by a walkway, should be zero-rated for VAT purposes. C appealed that it was liable to VAT at the standard rate. Appeal dismissed.
650			_aCUSTOMS AND EXCISE COMMISSIONERS V ARBIB
650			_aEXTENSION
650			_aLISTED BUILDING CONSENT
650			_aLISTED BUILDINGS
650			_aPLANNING PERMISSION
650			_aVALUE ADDED TAX ACT 1983
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX
650			_aZERO RATING
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c29422 _d29422