Cases - Brice v Customs & Excise Commissioners
Record details
- Name
- Brice v Customs & Excise Commissioners
- Date
- [1991]
- Citation
- VAT decision 6376
- Legislation
- Keywords
- Value added tax - zero rating - requirement for listed building consent from relevant authority
- Summary
-
The tribunal held that in order for construction works to a 'protected building' to be VAT zero-rated, 'approved alterations' must have a written listed building consent from the relevant authority.