FTTTx VALUE ADDED TAX – construction of buildings – whether zero-rated or standard-rated supplies – whether construction of a building by a college was an enlargement of, or an extension to, an existing building, or the construction of an annexe to an existing building – whether, if an annexe, it was capable of functioning independently from the existing building, and whether there is one main access to annexe and existing building – construction was an extension to an existing building and therefore supplies standard-rated – appeal dismissed – VATA 1994, Schedule 8, Group 5, Item 2 and Notes 16 and 17
Citations:
[2013] UKFTT 660 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
VAT, Construction
Updated: 03 September 2022; Ref: scu.518618
