The taxpayer appealed a decision that a conversion of a non-residential part of a building used for business and residential purposes was not exempt from VAT. Held: The building was not within the definition of a self contained residential building. If separate parts could be buildings, no part would satisfy the definition of a building … Continue reading Commissioners of Customs and Excise v Blom-Cooper: CA 4 Apr 2003

The tax payer had converted a building which had had both residential and business uses into residential use, and sought to reclaim the input tax on that part of the expenditure attributable to the residential part. The Commissioners appealed. Held: The tribunal was correct. There was no need to restrict the availability to wholly residential … Continue reading Commissioners of Customs and Excise v Blom-Cooper: ChD 12 Jul 2002