Stephen Colchester v The Commissioners for HM Revenue and Customs: [2014] UKUT 0083 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Sadler on 28 February 2014.

Read the full decision in Stephen Colchester v The Commissioners for HM Revenue and Customs.

VAT - zero rating - whether a building designed as a dwelling built in grounds of existing house was an annexe to existing building - yes - appeal dismissed.

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