Bhachu v Revenue and Customs: FTTTx 20 Sep 2013

FTTTx VAT – reduced rate for renovation of residential premises- Item 1 Sch7A VATA 1994 – condition that premises be unoccupied for 2 years before start of works – whether the evidence before the tribunal was enough to conclude that that was likely –
Held: no. Appellant seeking in accordance with HMRC’s published practice certification from council’s empty property officer – council unhelpful – whether that affected the outcome of the appeal- Held no.

[2013] UKFTT 498 (TC)


Updated: 21 November 2021; Ref: scu.516292