Between June 2017 and June 2019, The Zoological Society of Hertfordshire (“ZSH”) engaged the Appellant, Paradise Wildlife Park Limited (“PWP”), to construct a lion enclosure, an outside exhibition called the “World of Dinosaurs” and a shop called the “Dino Store” at Paradise Wildlife Park (the “Park”). PWP zero-rated this work on the basis that it supplies were of constructing a building intended for use solely for a relevant charitable purpose.
Source Constable
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