Cases - Heijn v Customs & Excise Commissioners
Record details
- Name
- Heijn v Customs & Excise Commissioners
- Date
- [1998]
- Citation
- VAT decision 15562
- Legislation
- Keywords
- Value added tax - zero rating - listed building - construction of swimming pool and garden away from listed dwelling - whether qualified as approved alteration
- Summary
-
It was held that the construction of a swimming pool and garden away from a listed dwelling did not qualify as a zero-rated 'approved alteration'.