000			01553cab a2200205 4500
001			ABS37762
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u6636
041			_aeng
245			_aCustoms and Excise Commissioners v Great Shelford Free Church (Baptist)
260			_c1987
300			_a(See also Abstract 35502)
350			_a0
490			_aSimon`s Tax Cases _v(1987) STC 249-256(7)
520			_aQBD (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.
650			_aCUSTOMS AND EXCISE COMMISSIONERS V PERRY
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c3959 _d3959