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.
Release date: 28 February 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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