Cantrell v Custom and Excise Commissioners
Publication details: 2003Subject(s): Online resources: Summary: [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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS66853 (Browse shelf(Opens below)) | 1 | Available | 122726-1001 | |
| Law report | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 122726-2001 |
[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.