QBD (Crown office list) 3 April 1987. An appeal by the Commissioners against a decision of the London VAT Tribunal of 9 May 1985. allowing an appeal by the Great Shelford Baptist Church, against assessments to VAT . The tribunal found that a new building erected to provide additional room for church activities for which there had been no adequate provision before, differed in concept and function from the main building and therefore, constituted the construction of a new building. The Crown appealed, contending that work undertaken was enlargement of an existing building within sch5 Group 8, item 2a of the VAT Act 1983. If the work undertaken was enlargement, standard rates would apply, otherwise supplies would be zero-rated. It was held, that the tribunal had reached the correct conclusion, and the work done constituted the construction of a new building; the Crown had not succeeded in showing that the work done was in the course of construction of a new building. Appeal dismissed.