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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016