FTTtx VAT – DIY residential conversion scheme – conversion of commercial unit comprising two separate buildings into a ‘live/work’ unit – one building converted to residential dwelling – planning permission restricting operation/use of remaining commercial building to occupiers of dwelling – whether the dwelling was ‘designed as a dwelling’ – Note 2(c) to Item 4, Group 5, Schedule 8 Value Added Tax Act 1994 – whether the planning permission prohibited the separate use or disposal of the dwelling – held no – appeal allowed
Poole J
[2013] UKFTT 186 (TC)
Bailii
England and Wales
Updated: 09 July 2021; Ref: scu.472393
