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.

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