000			00958cam a2200205 4500
001			ABS61855
008			000000n1999 000 0 eng u
035			_a(Sirsi) u104069
245			_aMacnamara v Commissioners of Customs and Excise
260			_c1999
490			_aValue Added Tax and Duties Tribunals Reports _v[1999] V&DR 171-178(8)
520			_aLondon 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.
590			_aABS
650			_aMACNAMARA V COMMISSIONERS OF CUSTOMS AND EXCISE
650			_aZERO RATING
650			_aVALUE ADDED TAX
650			_aSCHOOL BUILDINGS
690			_aTAXATION-CASE LAW
942			_n0
999			_c62449 _d62449