Customs and Excise Commissioners v Great Shelford Free Church (Baptist). (1987) 3 BVC 48
Queen’s Bench Division (Crown Office List).
Judgment delivered 3 April 1987.
Value added tax – Zero-rating – Construction of building – Church hall built attached to church – Whether construction of new building or enlargement of existing building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2, Note 1A.
This was an appeal by the Crown from the decision of a VAT Tribunal that the construction of a church hall and other accommodation attached to a church was a new building, and not an ‘enlargement’ of the church.