Saved by grace!
Gunn, M.
Saved by grace! - 1999 - Taxation 143(3712) 24 June 1999, 311-312(2) .
Discusses the zero-rating of construction work carried out by charities. An extension or alterations to existing premises are not zero-rated, however the construction of an annexe to an existing building is zero-rated if certain criteria are fulfilled. Considers the "Grace Baptist Church" case which dealt with the issue.
ZERO RATING
CHARITIES
ALTERATIONS
Saved by grace! - 1999 - Taxation 143(3712) 24 June 1999, 311-312(2) .
Discusses the zero-rating of construction work carried out by charities. An extension or alterations to existing premises are not zero-rated, however the construction of an annexe to an existing building is zero-rated if certain criteria are fulfilled. Considers the "Grace Baptist Church" case which dealt with the issue.
ZERO RATING
CHARITIES
ALTERATIONS