Cases - Grange Builders (Quainton) Ltd

Record details

Name
Grange Builders (Quainton) Ltd
Date
[2005]
Citation
VAT Decision 18905
Legislation
Keywords
Value added tax - zero rating - alteration - listed building - small barn
Summary

It was held that a building, such as a small listed barn used as a garage and associated with a listed house, can benefit from zero-rating where approved alterations are carried out.