FTTTx VALUE ADDED TAX – DIY builders scheme – conversion of one of a pair of semi-detached cottages into a dwelling – the cottages had previously been used as a care home but had become uninhabitable before the conversion – whether the cottages were a ‘non-residential’ building or the cottage converted was part of a ‘non-residential’ building within the meaning of Note (7A), Group 5, Schedule 8, VATA applied for the purposes of the scheme by section 35(4) VATA – held they were not by reason of the use of the cottages as a care home within 10 years before the conversion works – the works were therefore not a ‘residential conversion’ within section 35 VATA – appeal dismissed
[2013] UKFTT 334 (TC)
Bailii
VAT
Updated: 17 November 2021; Ref: scu.513472