Cases - St Aubyn’s School (Woodford Green) Trust Ltd, VAT Decision No. 1361

Record details

Name

St Aubyn’s School (Woodford Green) Trust Ltd

Date

(1983)

Citation

3 BVC 208

Legislation

Value Added Tax Act 1994

Keywords

VAT - civil engineering

Summary

The construction of a playing field where a substantial amount of the work was excavation, infilling, grading and levelling was held to be civil engineering.