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.