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Commissioners of Customs and Excise v St Mary’s Roman Catholic School: QBD 15 Jul 1996

Services must have temporary link to construction of new building if zero rated.

Citations:

Times 15-Jul-1996

Statutes:

Value Added Tax Act 1983 Sch 5 Grp 8 Itm 2

Jurisdiction:

England and Wales

VAT, Construction

Updated: 08 April 2022; Ref: scu.79354

Posted on April 8, 2022April 8, 2022 by dlsPosted in Construction, VATTagged Construction, VAT

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Previous Previous post: Carr (Inspector of Taxes) v Armpledge Ltd; Same v Fielden and Ashworth Ltd: ChD 12 Oct 1998
Next Next post: Commissioners of Customs and Excise v Professional Footballers Association (Entertainments) Ltd: HL 24 Feb 1993

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