| 000 | 00971cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS59570 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u89501 | ||
| 041 | _aeng | ||
| 245 | _aCommissioners of Customs & Excise v Moorish | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v[1998] 44 EG 214-216(3) |
||
| 520 | _aQBD 1 July 1998. A listed building was gutted by fire. It was rebuilt using the outer walls. A VAT Tribunal decided that the works were alterations and as such were zero-rated for VAT. C appealed, contending that the work amounted to reconstruction, and was therefore subject to VAT. "Held" appeal allowed. | ||
| 650 | _aALTERATIONS | ||
| 650 | _aCUSTOMS AND EXCISE COMMISSIONERS V MOORISH | ||
| 650 | _aFIRE DAMAGE | ||
| 650 | _aLISTED BUILDINGS | ||
| 650 | _aRECONSTRUCTION | ||
| 650 | _aVAT RULES | ||
| 650 | _aZERO-RATING | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/11/1998 | ||
| 999 |
_c56634 _d56634 |
||