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.