Chelmsford College v Revenue and Customs: FTTTx 23 Jul 2013

FTTTx Value added tax – construction of an annexe to an existing building – current use of the building – purpose for which it was designed – capacity for functioning independently – VATA 1994 Sch 8 Group 5 Item 2 – appeal dismissed

[2013] UKFTT 400 (TC)
Bailii
England and Wales

VAT, Construction

Updated: 20 November 2021; Ref: scu.515180