Dennison v Customs and Excise: VDT 17 Aug 2004

VAT- ZERO RATED SUPPLY – PERSON WITH DISABILITY – supply of French doors and windows- was the supply connected with the service of zero rated construction works – no because the Respondents made an error in zero rating the construction works – Appeal dismissed ( paragraphs 6.5 and 6.9 VAT Notice 701/7).

Citations:

[2004] UKVAT V18733

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.200588