000			01151cam a2200217 4500
001			ABS66853
008			111219s2003 000 0 eng u
035			_a(Sirsi) u122726
245			_aCantrell v Custom and Excise Commissioners
260			_c2003
520			_a[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.
590			_aABS
650			_aCANTRELL V CUSTOMS AND EXCISE COMMISSIONERS
650			_aNURSING HOME
650			_aZERO-RATED
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX ACT 1994 SCHED 8
690			_aTAXATION-CASE LAW
856			_uhttps://www.bailii.org/ew/cases/EWHC/Ch/2003/404.html _zView judgment free of charge at www.bailii.org
942			_n0
999			_c72910 _d72910