VAT – Zero-rating – Group 5 Sch 8 VATA 1994 – Construction -whether an ‘extension’ or an ‘annexe’ to existing building – whether capable of functioning independently – whether intended for use otherwise than in the course or furtherance of a business
Citations:
[2019] UKFTT 427 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 26 October 2022; Ref: scu.641305