‘Note (1)(a) of Group 6 provides that an essential feature of a protected building is that it is a listed building ‘within the meaning of’ the 1990 Act. A listed building ‘within the meaning of’ the 1990 Act is a building which falls within the extended definition in section 1(5) of the 1990 Act.’
 STC 585
England and Wales
Appeal from – Zielinski Baker and Partners Ltd v Commissioners of Customs and Excise CA 12-May-2002
Taxpayers sought exemption from VAT for works to a building. The commissioners claimed that the main building was not a dwelling, and that therefore the outbuilding would not be exempt.
Held: The main building was listed, and the outbuilding . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 May 2022; Ref: scu.193895