Zero-rating – Construction of building – Church – New building attached to old – Whether ‘extension’ or ‘annexe’ – If an annexe, whether capable of functioning independently of existing building – Value Added Tax Act 1994, Sch. 8, Grp. 5, item 2 and Notes (16) and (17).
The issue was whether the new building constructed by the appellant was a standard-rated extension to the existing building or a zero-rated annexe to it.
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