Kids Church v Customs and Excise: VDT 16 May 2003

CONSTRUCTION – Charity constructing self-contained building within derelict warehouse for carrying on its charitable activities – Described by trustee as ‘internal annexe’ – Advised by Commissioners Advisory Service that construction supplies zero rated – Commissioners rule that supplies standard rated – Access to building through walls of warehouse – Whether ‘annexe’ – VATA 1994, Sch 8, Gp 5, Item 2, Nn (6), (16), (17)

Citations:

[2003] UKVAT V18145

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 July 2022; Ref: scu.221164