Site icon swarb.co.uk

Customs and Excise Commissioners v Viva Gas Appliances Limited: HL 1983

Any work on the fabric of a building constituted its alteration ‘except that which is so slight or trivial as to attract the application of the de minimis rule’. The word ‘demolition’ meant destroying the building as a whole.
References: [1983] 1 WLR 1445, [1984] 1 All ER 112
Jurisdiction: England and Wales
This case is cited by:

These lists may be incomplete.
Last Update: 27 November 2020; Ref: scu.193896 br>

Exit mobile version