| 000 | 01131cab a2200277 4500 | ||
|---|---|---|---|
| 001 | ABS48516 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u67198 | ||
| 041 | _aeng | ||
| 245 | _aCustoms & Excise Commissioners v London Diocesan Fund; same v Elliott; same v Penwith Property Co Ltd | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Intelligence _v1993 STI 566-571(6) |
||
| 520 | _aQBD 24 March 1993. Three appeals by the Commissioners concerning the liability for VAT on services supplied in the course of building works. Main issues concerned the interpretation of the term `construction` and whether the zero-rating applicable under VATA 1984 Sch 5 Group 8 Item 2 was not cancelled out by VATA 1983 Sch 5 Group 8 Item 9. Held that the construction test applied to L and P but not to E. | ||
| 650 | _aALTERATION | ||
| 650 | _aBUILDING WORKS | ||
| 650 | _aCHURCH | ||
| 650 | _aCOTTAGE | ||
| 650 | _aENLARGEMENT | ||
| 650 | _aRESIDENTIAL DWELLING | ||
| 650 | _aVALUE ADDED TAX | ||
| 650 | _aZERO-RATING | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c42053 _d42053 |
||