The demolition and reconstruction of part of an current building, such as the wing of the building, or the conversion of the existing building (or element) to an annexe can not be zero-rated as the development of the annexe. But in the event you’re re-developing adjoining properties in the terrace, https://dantentyad.blogitright.com/32831213/not-known-factual-statements-about-building-and-costruction