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.