Customs and Excise Commissioners v London Diocesan Fund; Same v Penwith Prop Ltd: QBD 10 May 1993

Interpret ‘new building’ in ordinary sense; connected building is new.

Citations:

Ind Summary 10-May-1993

Statutes:

Value Added Tax Act 1983

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79732