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Braun v First Secretary of State and Another: CA 20 May 2003

A previous owner of the land had carried out unauthorised alterations to the listed building, and the applicant sought retrospective permission for those and his own alterations. The authority did nor decide on that application, but instead issued enforcement proceedings. The Secretary now appealed dismissal of those proceedings. Held: The appeal was dismissed. The owner … Continue reading Braun v First Secretary of State and Another: CA 20 May 2003

Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004

The commissioners sought to charge to VAT charges for works which had been carried out to a building within the curtilage of a listed building. The taxpayer sought zero-rating. Held: The outbuilding to which alterations were made must have been a ‘protected building’. Note (1) defines a protected building as both ‘a building which is … Continue reading Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004

Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: 2001

‘Note (1)(a) of Group 6 provides that an essential feature of a protected building is that it is a listed building ‘within the meaning of’ the 1990 Act. A listed building ‘within the meaning of’ the 1990 Act is a building which falls within the extended definition in section 1(5) of the 1990 Act.’ Judges: … Continue reading Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise: 2001

Shimizu (UK) Ltd v Westminster City Council: HL 11 Feb 1997

The removal of a listed building’s chimney stacks was an alteration allowing a claim for compensation. The phrases ‘alteration’ and ‘demolition’ are mutually exclusive. Although part of a building may be a listed building, a part of a listed building cannot itself be a listed building. Lord Browne-Wilkinson, Lord Griffiths, Lord Lloyd of Berwick, Lord … Continue reading Shimizu (UK) Ltd v Westminster City Council: HL 11 Feb 1997

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