000			01565cab a2200193 4500
001			L136582
008			070208n2006 000 0 eng u
035			_a(Sirsi) u136582
041	0		_aeng
245	0	0	_aMetropole (Folkestone) Limited v. Her Majesty's Revenue and Customs _h[electronic resource]
260			_c2006
520			_av19917, 4 December 2006. The case revolved around the removal and replacement of a balcony from the Metropole Hotel in Folkestone which is a listed building formerly separated into flats and sold or leased. The balcony was in bad repair, was considered dangerous and therefore removed. Later another balcony was built, constructed to mimic the original but built with more durable materials. The appellants argued that the works were classed as alteration as opposed to repair or maintenance and that under Section 30 VATA 1994, supplies of goods or services in the course of an approved alteration of a protected building are zero rated. "Held": it was decided that the works could be considered repair and maintenance and not "approved alteration" and so the appeal was rejected.
650	2	4	_aMETROPOLE (FOLKESTONE) LIMITED V HER MAJESTY'S REVENUE AND CUSTOMS
650	2	4	_aPLANNING (LISTED BUILDING AND CONSERVATION AREAS) ACT 1990
651		4	_aKENT
690			_aBUILT ENVIRONMENT-BUILDING TYPES-HISTORIC BUILDINGS AND ANCIENT MONUMENTS-LISTED BUILDINGS
856			_uhttps://www.financeandtaxtribunals.gov.uk/aspx/view.aspx?id=2851 _zView the decision free of charge at www.financeandtaxtribunals.gov.uk...
942			_n0
999			_c78353 _d78353