Cantrell v Custom and Excise Commissioners
Cantrell v Custom and Excise Commissioners
- 2003
[2003] EWHC 404 (Ch), 6 March 2003. Appeal against a VAT and Duties Tribunal decision which held that goods and services supplied to appellants (C) in the course of construction were not zero-rated on the grounds that the building at a residential nursing home was an annexe to an existing building and therefore the Value Added Tax Act 1994 Sched 8 Group 5 Note 16 did not apply. On appeal held that the works did not constitute the construction of an annexe and therefore were zero-rated. Appeal allowed.
CANTRELL V CUSTOMS AND EXCISE COMMISSIONERS
NURSING HOME
ZERO-RATED
VALUE ADDED TAX
VALUE ADDED TAX ACT 1994 SCHED 8
[2003] EWHC 404 (Ch), 6 March 2003. Appeal against a VAT and Duties Tribunal decision which held that goods and services supplied to appellants (C) in the course of construction were not zero-rated on the grounds that the building at a residential nursing home was an annexe to an existing building and therefore the Value Added Tax Act 1994 Sched 8 Group 5 Note 16 did not apply. On appeal held that the works did not constitute the construction of an annexe and therefore were zero-rated. Appeal allowed.
CANTRELL V CUSTOMS AND EXCISE COMMISSIONERS
NURSING HOME
ZERO-RATED
VALUE ADDED TAX
VALUE ADDED TAX ACT 1994 SCHED 8