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No Excuse

Chris Reece brings us more VAT Tribunal summaries. This week he covers 20746 – 20763. These are up-to-date to 19 August 2008
Hall extension
The appellant sought zero-rating of building works at Abercych village hall. Previously the building consisted of a hall a store room toilets an entrance lobby and a kitchen. Added to this by the works in question were a corridor a meeting room a new kitchen and new toilets.
The Tribunal decided that if the building works had added an annexe it would qualify for zero-rating being capable of functioning independently and having its own main access. However the Tribunal had first to decide whether the works had added...

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