Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: CA 12 May 2002
Taxpayers sought exemption from VAT for works to a building. The commissioners claimed that the main building was not a dwelling, and that therefore the outbuilding would not be exempt. Held: The main building was listed, and the outbuilding was with in the curtilage as defined in the 1990 Act. Works to the outbuilding therefore … Continue reading Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: CA 12 May 2002