Commissioners of Customs and Excise v St Mary’s Roman Catholic School: QBD 15 Jul 1996
Services must have temporary link to construction of new building if zero rated. Citations: Times 15-Jul-1996 Statutes: Value Added Tax Act 1983 Sch 5 Grp 8 Itm 2 Jurisdiction: England and Wales VAT, Construction Updated: 08 April 2022; Ref: scu.79354