Alteration or repair
Language: English Series: Simon`s Tax Intelligence ; 21 February 1991, 166(1)Publication details: 1991Subject(s): Summary: In R W Gibbs (LON.89/1681) the Tribunal upheld the Commissioners` decision that removal of asbestos and replacement of pipework was not an approved alteration but part of repair and maintenance work. Therefore, zero-rating provisions did not apply VATA 1983 Sch 5 Group 8A .| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| News article | London News article | WB2709-48 (Browse shelf(Opens below)) | 1 | Available | 21534-1001 |
In R W Gibbs (LON.89/1681) the Tribunal upheld the Commissioners` decision that removal of asbestos and replacement of pipework was not an approved alteration but part of repair and maintenance work. Therefore, zero-rating provisions did not apply VATA 1983 Sch 5 Group 8A .