EL Flood and Sons Partnership v Revenue and Customs: FTTTx 21 Feb 2012

FTTTx Value Added Tax – whether work in replacing a damaged plasterboard ceiling with a lath and plaster ceiling in a Grade II listed building, the change of fabric resulting from insistence by the planning authority, qualified as an alteration to the fabric of a listed building, and thus to be zero-rated – Appeal allowed

Nowlan TJ
[2012] UKFTT 147 (TC)
Bailii
England and Wales

VAT, Construction

Updated: 31 October 2021; Ref: scu.451959