Listed building VAT decision

Mr Justice Moses has ordered that a VAT tribunal decision that VAT was not due on the bill for repairs to a Grade II listed building following severe fire damage should now be reconsidered by a freshly constituted tribunal. His order follows an appeal by Customs and Excise against the decision of Malcolm Palmer, chairman of the London VAT tribunal in February last year that some of the building work carried out should be classed as "supply of services in the course of alteration of a protected building" and should therefore be zero-rated.