000 00740cab a2200181 4500
001 WB2346-42
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u55545
041 _aeng
245 _aReplacement of buildings and VAT
260 _c1987
350 _a0
490 _aTimes
_v16/11/87 p43
520 _aIn Wimpey Group Services Ltd v Commissioners of Customs and Excise QBD 11 November 1987 it was held that the phased erection of a a new building was not capable of constituting `the reconstruction of any existing building` within the meaning of the Value Added Tax Act 1983 (as amended) when the pre-existing buildings had been demolished.
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c33942
_d33942