VALUE ADDED TAX – zero-rating – work ‘in the course of construction of a new dwelling’ – VATA 1994 s 30, Sch 8 Group 5 Item 2 – demolition of house damaged in arson attack – later erection of replacement dwelling – whether demolition undertaken ‘in course of construction’ of new dwelling – whether demolition zero-rated – no – appeal dismissed
Citations:
[2006] UKVAT V19884
Links:
Jurisdiction:
England and Wales
VAT
Updated: 10 July 2022; Ref: scu.249794