VAT – ZERO-RATING – construction of wall by non-registered individual claimed to be approved alteration of protected building qualifying for zero-rating – finding that supplies of materials made to appellant’s son – appeal dismissed.
VAT – zero-rating – construction of wall -supplier of materials made no supply of services – tax on materials therefore outside terms of recovery in item 2 Group 6 Schedule 8 VATA 1994
[2004] UKVAT V18725
Bailii
England and Wales
Updated: 08 August 2021; Ref: scu.200421
