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Series: Taxation ; 143(3712) 24 June 1999, 311-312(2)Publication details: 1999Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS60867 (Browse shelf(Opens below)) | 1 | Available | 101378-1001 |
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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.