FTTTx VATA 1994 section 30 and groups 5 and 6 of Schedule 8 – building services supplied to home owner – zero rating – HMRC view that should have been standard rated as building was an ‘annexe’ to the main dwelling – appeal by home owner – decision in Cantrall (No 2) considered – on all facts the building is an annexe so should have been standard rated – appeal dismissed
Citations:
[2013] UKFTT 45 (TC)
Links:
Vat
Updated: 14 November 2022; Ref: scu.472290