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'.