Extensive work on an existing building may be more than a conversion and therefore may be zero-rated.
Citations:
Times 20-Dec-1996, Gazette 29-Jan-1997, [1996] EWCA Civ 1171
Links:
Statutes:
Value Added Tax Act 1983 Grp 8 Sch 5 Note 1A
Jurisdiction:
England and Wales
Citing:
Appeal from – Customs and Excise Commissioners v Marchday Holdings Ltd QBD 31-Jul-1995
A before and after test is to be used to see whether a work is a new building or a conversion of an old building. . .
Cited by:
Appealed to – Customs and Excise Commissioners v Marchday Holdings Ltd QBD 31-Jul-1995
A before and after test is to be used to see whether a work is a new building or a conversion of an old building. . .
Lists of cited by and citing cases may be incomplete.
VAT, Construction
Updated: 04 November 2022; Ref: scu.141039
