Dencher on VAT: is a lean-to an annex or extension?

In Litton & Thorner’s Community Hall [2017] TC 06101, the First Tier Tribunal (FTT) allowed the appeal against HMRC’s decision that zero-rating did not apply to the construction of a lean-to, which amounted to an annex to the original building. Stanley Dencher FCA CTA (Fellow) AIIT considers the ruling

The Litton and Thorner’s Community Hall was a registered charity. A hall was built and opened in May 2009. Generally, it was used by the village school in the daytime, with village activities taking place outside normal school hours. Items, such as chairs and mats, were taken from storage, used briefly and then returned to storage. Taking and returning the items was an inconvenient and laborious task.

In 2014, additional storage space was constructed along the lines of a lean-to, with three external walls, and the fourth being a party wall with the original hall building. Its roofing material and external cladding matched those of the original hall.

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