[2014] UKUT 0083 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Judge Greg Sinfield, Judge Edward Sadler.

Decision released 28 February 2014.

Value added tax – Zero-rating – Whether a building designed as a dwelling built in grounds of existing house was an annexe to an existing building – Yes – Appeal dismissed – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 8, Grp. 5, item 2.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.