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Macnamara v Commissioners of Customs and Excise

Series: Value Added Tax and Duties Tribunals Reports ; [1999] V&DR 171-178(8)Publication details: 1999Subject(s): Summary: 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.
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Law report London Journal article ABS61855 (Browse shelf(Opens below)) 1 Available 104069-1001

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.