Colchester v Commissioners for Her Majesty’s Revenue and Customs

• Upper Tribunal (Tax and Chancery Chamber)
• 28 February 2014
• Judge Greg Sinfield and Judge Edward Sadler
• [2014] UKUT 83 (TCC)

[2014] UKUT 0083 (TCC)   Appeal number FTC/43/2013   VAT - zero rating - whether a building designed as a dwelling built in grounds of existing house was an annexe to existing building - yes - appeal dismissed   UPPER