Elim Church, Tamworth and Another v Revenue and Customs: VDT 20 Jul 2005

VDT VALUE ADDED TAX – zero-rating – substantial demolition and rebuilding of church with ancillary facilities – new facilities including a nursery – use for relevant charitable purpose agreed – whether an annexe – no, merely part of a single building – VATA 1994 Sch 8 Group 5 Item 2, Notes (16), (17), (18) – appeal dismissed

Citations:

[2005] UKVAT V19190

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 July 2022; Ref: scu.229615