Challenge to designation of a former greyhound racing track as a conservation area. Judges: Ouseley J Citations: [2015] EWHC 76 (Admin), [2015] PTSR 751, [2015] WLR(D) 47 Links: Bailii Statutes: Planning (Listed Buildings and Conservation Areas) Act 1990 69 Jurisdiction: England and Wales Planning Updated: 05 August 2022; Ref: scu.542270
Judges: Sullivan J Citations: [2008] EWHC 678 (Admin) Links: Bailii Statutes: Planning (Listed Buildings and Conservation Areas) Act 1990 69(1) Planning Updated: 14 July 2022; Ref: scu.266876
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
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
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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