ZERO-RATED SUPPLY – Construction of a day centre for a charitable purpose – whether alteration/extension to existing building – Yes – whether annexe – No – Appeal dismissed – VAT Act 1994 Schedule 8 Group 5 Notes (16) and (17)
References: [2003] UKVAT V18318
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.221258