The Parochial Church Council of St John the Evangelist  BVC 706
Decision given 22 September 1993.
Zero-rating – Land and construction – Construction of parish centre adjacent to church – Whether alteration or enlargement of existing building – Whether extension or annexation to existing building – Value Added Tax Act 1983, Sch. 5, Grp. 8, item 2, Note 9(b).
The issues were whether the construction of a parish centre adjacent to a church amounted to an alteration, enlargement, extension or annexation to the existing building.