36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
St Dunstan’s v. Commissioners of Customs & Excise – VAT Tribunal

This case concerned whether the supply of services in relation to works on a protected building were made in the course of approved alteration of that building within Items 2 and 3 of Group 6, Schedule 8, VATA 1994. The Tribunal concluded that they were not since the building was not intended for use solely for a relevant residential purpose or a relevant charitable purpose within Notes 4 and 6 of Group 5, Schedule 8, VATA 1994.

Hugh McKay appeared for the Respondents

Latest news:

Ben Blades joins Chambers
Gray’s Inn Tax Chambers are delighted to announce that Ben Blades has accepted offers of tenancy with us.
03 Apr 2022
Michael Jones was appointed Queen’s Counsel
Following his successful application for Silk, Michael was formally appointed in 2021.
18 Dec 2020
GITC Review
The 2021 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send a fax to (+44)(0)20 7831 9017 or an email to the Senior Clerk.
Read review