Client: Parochial Church Council

Architect: Molyneux Kerr

Location: Central London

Cost: £6,000,000

VAT savings: est. £1,000,000

Issues: Zero rated alterations to a listed building; preparation and submission of Listed Places of Worship Grant Scheme reclaims; apportionment of contractor's pricing schedules between 0% and 20% VAT rates; negotiations with HMRC to establish extent of zero rating