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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

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