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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Trustees of Elim Church Tamworth and Manna House (Tamworth) Co v Revenue and Customs [2005] UKVAT V19190 (20 July 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19190.html Cite as: [2005] UKVAT V19190 |
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19190
VALUE ADDED TAX zero-rating substantial demolition and rebuilding of church with ancillary facilities new facilities including a nursery use for relevant charitable purpose agreed whether an annexe no, merely part of a single building VATA 1994 Sch 8 Group 5 Item 2, Notes (16), (17), (18) appeal dismissed
MANCHESTER TRIBUNAL CENTRE
TRUSTEES OF ELIM CHURCH, TAMWORTH
and THE MANNA HOUSE (TAMWORTH) CO Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Colin Bishopp (Chairman)
Sitting in public in Birmingham on 6 June 2005
Reverend Stephen Jonathan, Pastor and Trustee, for the Appellants
James Puzey, counsel, instructed by the Acting Solicitor for HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2005
DECISION
"(16) For the purpose of this Group, the construction of a building does not include
(a) the conversion, reconstruction or alteration of an existing building; or
(b) any enlargement of, or extension to, an existing building except to the extent the enlargement or extension creates an additional dwelling or dwellings; or
(c) subject to Note (17) below, the construction of an annexe to an existing building.
(17) Note 16(c) above shall not apply where the whole or a part of an annexe is intended for use solely for a relevant charitable purpose and
(a) the annexe is capable of functioning independently from the existing building "
(18) A building only ceases to be an existing building when:
(a) demolished completely to ground level "
COLIN BISHOPP
CHAIRMAN
RELEASE DATE: 20 July 2005
MAN/03/0177