The erosion of zero rating
Buckett, A.
The erosion of zero rating - 1988 - Estates Gazette (8806) 13 February 1988, 21-22(2) .
Having previously discussed the 1985 decision of the London VAT Tribunal in Great Shelford Free Church (Baptist) v The Commissioners of Customs and Excise , see Abstracts 35131 (for previous article) and 35502 (for decision) the author now turns to the 1987 appeal from that decision, see Abstract 37762. At issue was whether a church hall was a new building, for which the work would be zero rated, or an enlargement of an existing one, for which the work would be standard rated. QBD agreed with Tribunal and held that the new hall, despite being tied into the church and having access through the church was not an enlargement of an existing building, but was a new building eligible for zero rating. Despite the High Court ruling a similar undertaking will now have to pay VAT at the standard rate because Customs and Excise have obtained a change in the law through a Treasury order under the VAT Act 1983 ss 14(10), 16(4) and 48(6). Explains the provisions of the order.
BUILT ENVIRONMENT
VALUE ADDED TAX CONSTRUCTION OF BUILDINGS NO 2 ORDER 1987
ZERO RATING
The erosion of zero rating - 1988 - Estates Gazette (8806) 13 February 1988, 21-22(2) .
Having previously discussed the 1985 decision of the London VAT Tribunal in Great Shelford Free Church (Baptist) v The Commissioners of Customs and Excise , see Abstracts 35131 (for previous article) and 35502 (for decision) the author now turns to the 1987 appeal from that decision, see Abstract 37762. At issue was whether a church hall was a new building, for which the work would be zero rated, or an enlargement of an existing one, for which the work would be standard rated. QBD agreed with Tribunal and held that the new hall, despite being tied into the church and having access through the church was not an enlargement of an existing building, but was a new building eligible for zero rating. Despite the High Court ruling a similar undertaking will now have to pay VAT at the standard rate because Customs and Excise have obtained a change in the law through a Treasury order under the VAT Act 1983 ss 14(10), 16(4) and 48(6). Explains the provisions of the order.
BUILT ENVIRONMENT
VALUE ADDED TAX CONSTRUCTION OF BUILDINGS NO 2 ORDER 1987
ZERO RATING