Cases - Customs & Excise Commissioners v Arbib
Record details
- Name
- Customs & Excise Commissioners v Arbib
- Date
- [1995]
- Citation
- STC 490
- Legislation
- Keywords
- Value added tax - listed building consent - zero rating - whether services supplied in the course of an approved alteration of a protected building
- Summary
-
The owner of a listed farmhouse obtained planning permission and listed building consent for the replacement of a barn with a building to house a swimming pool. The new building was connected to the house by a covered walkway with open sides and a brick wall running between the side of the house and the swimming pool building. It was claimed that the building works fell to be zero-rated, as they were services supplied in the course of an approved alteration of a protected building. This view was supported by the courts.