I have previously commented on the Yeshivas Lubavitch Manchester tribunal case in the context of whether a proposed use of a building is a ‘relevant charitable purpose’. However, the case also concerned whether the works in question created an ‘annexe’ as distinct from an ‘extension’ to an existing structure. For the zero rate to apply to the works, this condition also needed to be met. The First tier Tribunal decided that it had been, contrary to HMRC’s views. The case therefore provides interesting insight into HMRC’s attitude to various aspects of such cases. To read more: click here
You might also like
Company Number 09090612
Registered in England, UK
Want to meet?
Meetings are always the best way to start where feasible. Go to the contact page and ask to meet.
Finding City & Cambridge Consultancy
34 Grange Road