Zero-rating – Construction – Inter-connecting door – Whether new building ‘enlargement’ of old building – Zero-rating relief per building, not per dwelling – Value Added Tax Act 1983, sec. 21.
The issue was whether the commissioners should refund to the appellant £5,214.44, the total of the VAT charged on building materials used in construction of an L-shaped building, which formed part of his new home.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.