VALUE ADDED TAX – zero rating – listed building damaged by fire and rebuilt to higher specifications – whether certain works to the roof, rewiring and doors were alterations and neither repairs nor incidental to repairs: held, yes for the most part – additional items held to be zero rated where appellant accepted HMRC’s erroneous requirements had not been met – appeal upheld in part.
Citations:
[2019] UKFTT 180 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 October 2022; Ref: scu.635745