Zero-rating test
Language: English Series: Simon`s Tax Intelligence ; 1995 STI 1136-1137(2)Publication details: 1995Subject(s): Summary: "Customs & Excise Commissioners v Marchday Holdings Ltd" QBD 5 July 1995 applied the `before and `after` test in considering whether the works in question constituted the conversion on an existing building in applying VATA 1983 Sch 5 Group 8 note (1A).| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| News article | London News article | WB3128-54 (Browse shelf(Opens below)) | 1 | Available | 35737-1001 |
"Customs & Excise Commissioners v Marchday Holdings Ltd" QBD 5 July 1995 applied the `before and `after` test in considering whether the works in question constituted the conversion on an existing building in applying VATA 1983 Sch 5 Group 8 note (1A).