Vat – Exempt Supplies : Buildings – VAT – extension or annex – whether construction of a building by a registered charity was an extension to or an annex to an existing building – whether, if an annex, it was capable of functioning independently from the existing building and whether there is a main access to the annex – whether this additional building was simply completion of the original building, so as not to be either an extension or an annex.
Citations:
[2017] UKFTT 674 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 March 2022; Ref: scu.595452