VAT – DIY BUILDERS SCHEME – Appellant converted a music room into a semi-detached three bedroom dwelling – the music room had previously been a forge comprised within a converted stable block – section 106 agreement preventing the separate disposal of the three bedroom house – the conversion did not meet the requirements of a residential conversion (Note 2 and Note 7 (A) Group 5 Schedule 8 of the Value Added Tax Act 1994) – Appeal dismissed.
Citations:
[2006] UKVAT V19564
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.241853
