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.
Citations:
Ind Summary 31-Jul-1995
Jurisdiction:
England and Wales
Citing:
Appealed to – Commissioners for Customs and Excise v Marchday Holdings Limited CA 11-Dec-1996
Extensive work on an existing building may be more than a conversion and therefore may be zero-rated. . .
Cited by:
Appeal from – Commissioners for Customs and Excise v Marchday Holdings Limited CA 11-Dec-1996
Extensive work on an existing building may be more than a conversion and therefore may be zero-rated. . .
Lists of cited by and citing cases may be incomplete.
VAT, Construction
Updated: 08 April 2022; Ref: scu.79734