Value Added Tax – Claim to recover VAT following a self-building scheme – Conversion of what had been a childrens’ and later older teenagers’ residential home for those who suffered from mental problems or drug dependence into a dwelling house for one family – Whether the fact that the home had been run on commercial lines rendered it a building outside the definition of one used for ‘relevant residential purposes’ – Appeal dismissed
Citations:
[2014] UKFTT 427 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 April 2022; Ref: scu.526879