Southlong East Midlands Ltd v Customs and Excise: VDT 22 Feb 2005

ZERO RATING – First grant of major interest of building – Listed building – Substantial reconstruction – Building in poor state, long unoccupied Works carried out – Demolition of one part; small extension; internal reorganisation of rooms – Whether ‘substantial reconstruction’ – No VATA 1994, Sch 8, Group 6, Item 1, Note (4)

Citations:

[2005] UKVAT V18948

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 October 2022; Ref: scu.223185