In Immanuel Church v HMRC [2019] UKFTT 601 (24 September 2019) the FTT found that a new contemporary building built on the side of a church was an independent annexe so that the construction works were zero-rated.
A separate extension/annexe had been built to the side of an existing church and it was used a as a self-contained area for meetings. The issue was whether the construction works were zero-rated under VATA 1994 Sch 9 Group 5 on the basis that the new building was an independent annexe (note 17).
The FTT noted that the new building was connected to the hall at the rear of the church building by a covered corridor area which ran along the back of the church and the new building. But referring to St Brendan’s Sixth Form College [2018] UKFTT 128 the FTT found that the existence...
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In Immanuel Church v HMRC [2019] UKFTT 601 (24 September 2019) the FTT found that a new contemporary building built on the side of a church was an independent annexe so that the construction works were zero-rated.
A separate extension/annexe had been built to the side of an existing church and it was used a as a self-contained area for meetings. The issue was whether the construction works were zero-rated under VATA 1994 Sch 9 Group 5 on the basis that the new building was an independent annexe (note 17).
The FTT noted that the new building was connected to the hall at the rear of the church building by a covered corridor area which ran along the back of the church and the new building. But referring to St Brendan’s Sixth Form College [2018] UKFTT 128 the FTT found that the existence...
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