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Brown v Revenue and Customs: VDT 13 Nov 2006

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.249794

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