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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.