Litton and Thorner’s Community Hall (TC6101)
Claim for zero rating on a storage building for a community hall
A community village hall was built at Litton Cheney in 2009. The plans had included a separate storage building but this was not built at the time because of a lack of funds. Instead it was completed in 2014.
The taxpayer claimed the work should be zero rated on the basis that it was an annexe ...