Cases - Evans v Customs & Excise Commissioners
Record details
- Name
- Evans v Customs & Excise Commissioners
- Date
- [1989]
- Citation
- VAT decision 4415
- Legislation
- Keywords
- Value added tax - listed building status and consent - whether vat tribunal bound by view of local planning authority
- Summary
-
It was held that the VAT tribunal has regard to the views of the local planning authority (LPA) as to whether a work requires listed building consent, but is not bound by those views.