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Owen v Customs and Excise: VDT 21 Jun 2004

VDT ZERO RATING – work on a listed building – whether an approved alteration -whether needing approval – whether sufficiently extensive to qualify as an alteration – remaining relevance of Viva Gas – appeal allowed.

Citations:

[2004] UKVAT V18660

Links:

Bailii

VAT, Construction

Updated: 11 June 2022; Ref: scu.199177

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