Macnamara v Commissioners of Customs and Excise
Macnamara v Commissioners of Customs and Excise
- 1999
- Value Added Tax and Duties Tribunals Reports [1999] V&DR 171-178(8) .
London Tribunal 16 April 1999. M, a chartered architect was instructed by a school to produce drawings for building works to improve the school's facilities. The plans adopted were for a science laboratory and a new teaching space. Commissioners decided the building works constituted an extension of the existing building. M appealed contending it was an annexe. Appeal dismissed.
MACNAMARA V COMMISSIONERS OF CUSTOMS AND EXCISE
ZERO RATING
VALUE ADDED TAX
SCHOOL BUILDINGS
London Tribunal 16 April 1999. M, a chartered architect was instructed by a school to produce drawings for building works to improve the school's facilities. The plans adopted were for a science laboratory and a new teaching space. Commissioners decided the building works constituted an extension of the existing building. M appealed contending it was an annexe. Appeal dismissed.
MACNAMARA V COMMISSIONERS OF CUSTOMS AND EXCISE
ZERO RATING
VALUE ADDED TAX
SCHOOL BUILDINGS