Cases - GKN Birwelco Ltd, VAT Decision No. 1430
Record details
- Name
- GKN Dirwelco Ltd
- Date
- [1983]
- Citation
- VATTR 128 Tr
- Legislation
- Keywords
- VAT - civil engineering
- Summary
-
It was held that civil engineering work must require the skills of a civil engineer to facilitate its successful completion; it must be work that would be described as civil engineering by the civil engineering profession; the works must be considered as a whole and must not be predominantly the installation of items of plant or machinery. The works might include earth removal or the construction of structures such as bridges, roads, canals, railways, harbours, drainage and swimming pools.