Cantrell & Anor (t/a Foxearth Lodge Nursing Home) v Customs and Excise Commissioners.  BVC 196
 EWHC 404 (Ch).
Sir Andrew Morritt V-C.
Judgment delivered 6 March 2003.
Value added tax – Supply – Zero-rating – Annex to existing building – Nursing home – Construction works – Taxpayers assessed to VAT at standard rate on goods and services in connection with building works – Whether project constituted construction of annexe to existing building so that supplies were zero-rated – Value Added Tax Act 1994, Sch. 8, Grp. 5, Note (16)(c).