[2003] EWHC 404 (Ch).

Chancery Division.

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).

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