Cases - Brice v Customs & Excise Commissioners

Record details

Name
Brice v Customs & Excise Commissioners
Date
[1991]
Citation
VAT decision 6376
Legislation
Keywords
Value added tax - zero rating - requirement for listed building consent from relevant authority
Summary

The tribunal held that in order for construction works to a 'protected building' to be VAT zero-rated, 'approved alterations' must have a written listed building consent from the relevant authority.