000 00867cab a2200253 4500
001 X93360
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u87932
041 _aeng
245 _aVAT v Morrish
260 _c1998
350 _a0
490 _aNew Property Cases
_v[1998] NPC 114 (13/7/98)
520 _a"VAT v Morrish" QBD 1 July 1998. For the purposes of assessing VAT when repairing a listed building reconstruction is not alteration. It is a matter of fact and degree as to whether the work done is reconstruction or alteration. (Taken from journal headnote. Not to be photocopied.)
650 _aALTERATION
650 _aLISTED BUILDINGS
650 _aRECONSTRUCTION
650 _aREPAIRS
650 _aVAT V MORRISH
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c10/08/1998
999 _c55494
_d55494