VAT – Zero-rating – Group 5 Sch 8 VATA 1994 – Construction –whether an “extension” or an “annexe” to existing building – whether capable of functioning independently – whether intended for use otherwise than in the course or furtherance of a business
Source: bailii.org
Latest Posts in "United Kingdom"
- UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
- FTT Rules HMRC Closure Notice Bars VAT Registration: Hairdresser’s Turnover Below Threshold, Appeal Allowed
- UK Tribunal Rules Self-Employed Hairdresser Not Liable for VAT Registration Under Rent-a-Chair Model
- EU Insists on VAT Representative for UK Firms Despite British Objections to Import Rules
- Mandatory B2B e-invoicing as of April 2029
