25 Mar 2018

Annex or extension

14 November 2017

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 ...

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