Torfaen Voluntary Allliance v Customs and Excise: VDT 15 Oct 2004

Zero-rating – Construction of a building – Church hall – New building capable of functioning independently – Whether annex – VATA 1994 Sch 8 Group 5, Note 16 and 17 – Appeal allowed

[2004] UKVAT V18797
Bailii
England and Wales

VAT, Construction

Updated: 17 November 2021; Ref: scu.219015