| 000 | 01052cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L136921 | ||
| 008 | 070305e2007 xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u136921 | ||
| 041 | _aeng | ||
| 100 | 1 | _aElliott, Graham | |
| 245 | 0 | 0 | _aListed's just twisted |
| 260 | _c2007 | ||
| 490 | 0 |
_aTaxation _v159(4096) 22 February 2007, 234-235(2) |
|
| 520 | _aDiscusses when VAT relief is due for alterations to listed buildings, when an alteration may be classified as a repair, and the effect of time on reinstating an original feature. Discusses the case of Metropole Folkstone Ltd v Revenues and Customs (L136582) where a balcony on a listed property was demolished as a matter of urgency without obtaining the listed building consent, then later replaced raising questions regarding timescale. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aMETROPOLE (FOLKESTONE) LIMITED V HER MAJESTY'S REVENUE AND CUSTOMS |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aBUILT ENVIRONMENT-BUILDING TYPES-HISTORIC BUILDINGS AND ANCIENT MONUMENTS-LISTED BUILDINGS | ||
| 942 | _n0 | ||
| 999 |
_c78488 _d78488 |
||