000 00835cab a2200253 4500
001 WB3115-56
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u52122
041 _aeng
245 _aListed home owner escapes VAt
260 _c1995
350 _a0
490 _aDaily Telegraph
_v10 April 1995, 9(1)
520 _aOwner of a listed country house who built a swimming pool inside an elaborate new building in his garden has beaten the VAT man in the HC and will be refunded the tax, on the grounds that the work was an alteration and as such is zero-rated.
650 _aARBIB
650 _aINLAND REVENUE COMMISSIONERS
650 _aLISTED BUILDING
650 _aSWIMMING POOL
650 _aVALUE ADDED TAX
650 _aZERO RATED
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c32335
_d32335