000 00930cab a2200253 4500
001 WB3427-31
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u87436
041 _aeng
245 _aVAT
260 _c1998
350 _a0
490 _aEstates Gazette Case Summaries
_v1998 EGCS 111 (11/7/98)
520 _a"Customs & Excise Commissioners v Moorish" QBD 1 July 1998. On appeal held the VAT tribunal had wrongly interpreted the meaning of approved alterations of a listed building according to the Planning (Listed Buildings and Conservation Areas) Act 1990 s7.
650 _aAPPROVED ALTERATIONS
650 _aCUSTOMS AND EXCISE COMMISSIONERS V MOORISH
650 _aLISTED BUILDINGS
650 _aPLANNING (LISTED BUILDINGS AND CONSERVATION AREAS) ACT 1990 S7
650 _aVALUE ADDED TAX
650 _aZERO RATING
690 _aTAXATION-CASE LAW
942 _n0
948 _c16/07/1998
999 _c55144
_d55144