VDT VAT – zero rating – listed building – whether building as a matter of ordinary understanding ‘substantially reconstructed’ within VATA 1994, Sch 8, Grp 6, item 1 – yes – whether further condition in Grp 6, Note (4)(a) satisfied – yes – appeal allowed
Citations:
[2004] UKVAT V18535
Links:
VAT
Updated: 11 June 2022; Ref: scu.199204