VAT – zero rating – Item 2 Group 5 Schedule 8 VAT Act 1994 – construction works on an existing building – whether an extension or annexe – Notes (16) and (17) – if an annexe, whether conditions in Note (17) satisfied – appeal dismissed
[2014] UKFTT 685 (TC)
Bailii
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.535143