UTTC ZERO-RATING – alterations to listed building – new building in the curtilage of listed building – planning permission that it ‘shall only be used for purposes either incidental or ancillary to the residential use’ of the main listed building – whether a prohibition on separate use (Note 2(c) VATA 1994 Sched 8 Group 6) – no – appeal allowed
Citations:
[2009] UKUT 244 (TCC), [2010] STC 486, [2010] BVC 1503, [2010] STI 555
Links:
Jurisdiction:
England and Wales
VAT, Construction
Updated: 05 August 2022; Ref: scu.428189