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Grange Builders (Quainton) Ltd v Customs and Excise: VDT 17 Jan 2005

VDT VAT – Zero-rating of construction services supplied in the course of an approved alteration of a protected building – item 2 of Group 6 of Schedule 8, VATA 1994 – whether a barn which had been used as a garage before an approved alteration to it qualified as a garage within the statutory definition of a building designed to remain as or become a dwelling or number of dwellings, in Note (2) of Group 6, which is an ingredient in the statutory definition of protected building in Note (1) of Group 6 – whether instead it is required that a structure should have been built as a garage before it could qualify as a garage within the definition in Note (2) of Group 6 – held that use as a garage as a matter of fact and reality before an approved alteration was sufficient to qualify as a garage within the definition in Note (2), and that it was not required that the barn should have been built as a garage – appeal allowed

Citations:

[2005] UKVAT V18905

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.222071

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