FTTTx VAT – DIY housebuilders’ scheme – residential conversion of non-residential building into a building designed as a dwelling – planning condition imposed requiring the premises to be ‘occupied in a manner wholly ancillary to the residential use of the main dwelling’ . . . and not to be ‘used or occupied in any way as a separate dwelling’ – conversion completed and then new planning permission obtained for use of the conversion as a separate dwelling – whether condition contained in note (2)(c) to Group 5, Schedule 8 VATA94 satisfied in relation to the conversion – whether later planning permission remedied the apparent failure to satisfy that condition
Citations:
[2012] UKFTT 738 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 November 2022; Ref: scu.472734
