000			01066cab a2200229 4500
001			ABS45073
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u50855
041			_aeng
245			_aWaterways Services v Customs and Excise Commissioners
260			_c1990
350			_a0
490			_aVATTR _v(1990) 37 -44 (8)
520			_aLondon Tribunal 19 February 1990. On the site of a house, which had been demolished, the appellant built a dwelling house abutted to the end of another building forming his office and to which there was a connecting door. On appeal it was held that repayment of VAT on the building materials for the house was due as the new construction did not constitute an extension to the other building in spite of the connecting door and the demolition of one of the original buildings upset the contention that the buildings already existed.
650			_aALTERATIONS
650			_aEXISTING BUILDINGS
650			_aNEW BUILD
650			_aVAT APPEALS
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c31742 _d31742