VALUE ADDED TAX – Application for an extension of time for appealing an assessment – exceptionally granted – whether attribution by HMRC of 25% of works carried out to a house as repairs or maintenance to preclude zero-rating treatment under Group 6, Schedule 8, VATA was unreasonable or wrong – held it was not – whether the construction of a separate building as a garage/study attracted zero-rated treatment under the same Group – whether the construction of a wall was an approved alteration to a protected building – appeal adjourned for further evidence – appeal dismissed in part
Citations:
[2011] UKFTT 297 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 10 November 2022; Ref: scu.443077
