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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: 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

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

Doctor Beynon and Partners v Commissioners of Customs and Excise: CA 20 Dec 2002

The appellants were doctors practicing far from a pharmacy. They themselves administered rather than dispensed drugs direct to their clients under the regulation. They appealed a finding that the supplies were exempt supplies, asserting instead that they were zero-rated. The NHS refused to make an allowance against VAT paid on drugs supplied to regulation 20 … Continue reading Doctor Beynon and Partners v Commissioners of Customs and Excise: CA 20 Dec 2002

Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995

Opticians supply of glasses and of eye tests are separate of goods and services. The dispensing and fitting of spectacles was a separate service from supply of spectacles. Citations: Times 13-Apr-1995, Ind Summary 30-May-1995 Statutes: Value Added Tax Act 1983 40(1), Value Added Tax Act 1994 Sch 9 grp7 item 1 Jurisdiction: England and Wales … Continue reading Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995