[2015] UKUT 0021 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Judge Greg Sinfield, Judge Judith Powell

Decision released 20 January 2015

Value added tax – Zero-rating – Construction of nursing home on site of and incorporating redundant church building – (1) Whether construction of building – Yes – (2) Whether enlargement of or extension to existing building – No – (3) Whether special residential conversion of building – Yes – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 8, Grp. 5, item 2 and notes (16)(a) and (b) and (18) and Sch. 7A, Grp. 6 – Appeal dismissed.

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