Commentary

BB/11A/03 VAT—liability of works to protected buildings: Court of Appeal decision in the case of Zielinski Baker & Partners

Part V16 Forms and other HMRC material

BB/11A/03 VAT—liability of works to protected buildings: Court of Appeal decision in the case of Zielinski Baker & Partners

BB/11A/03 VAT—liability of works to protected buildings: Court of Appeal decision in the case of Zielinski Baker & Partners

Business Brief, Issue 11. 25 July 2003

This Business Brief article sets out Customs' policy on the VAT liability of works to outbuildings that are within the curtilage of protected buildings and were constructed before 1 July 1948. It follows a judgment by the Court of Appeal in the case of Zielinski Baker & Partners.

The Court of Appeal has ruled against Customs that where an outbuilding is treated as part of a listed building under planning law, both buildings together constitute the protected building for VAT purposes.

Customs have been given leave to

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