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:

GITC is sad to report the death of our Head of Chambers, Mr Milton Grundy who passed away at the weekend.
Gray’s Inn Tax Chambers is deeply saddened by the passing of our founding member and Head of Chambers, Mr Milton Grundy
28 Nov 2022
Gray’s Inn Tax Chambers is deeply saddened to learn of the death of Her Majesty Queen Elizabeth II.
We join the nation in mourning and our condolences are with the Royal Family.
09 Sep 2022
GITC Review
The 2022 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 an email to Jane.Fullbrook@taxbar.com.
Read review