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Decision Number: TC 07384
Appellant: Immanuel Church
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Philip GILLETT
Date Of Decision: 24/09/2019
Main Category: PROCEDURE
Main Subcategory: Other
Notes: VALUE ADDED TAX – whether or not construction costs of new building work for church zero-rated – whether or not qualifying annexe – held yes – appeal allowed – construction costs held to be zero-rated
Decision(s) to Download: TC07384.pdf TC07384.pdf