Value added tax – exempt supplies – buildings – whether an emergency demolition of a protected building can be an ‘approved alteration’ within Schedule 8, Group 6, item 2 of the Value Added Tax Act 1994 – whether the demolition can be a ‘supply in the course of construction’ of the replacement to the building within Schedule 8, Group 5, item 2.
[2004] UKVAT V18781
Bailii
England and Wales
Updated: 15 October 2021; Ref: scu.216482