Hopkins v Revenue and Customs: FTTTx 19 Apr 2012

Value Added Tax Act 1994 (VATA), Schedule 8, Group 5, Note 2. Refund to persons constructing certain dwellings – residential conversion – separate use or disposal of the dwelling was prohibited by the terms of the statutory planning consent at the time the conversion was designed – thus works were not eligible. Appeal dismissed.

[2012] UKFTT 260 (TC)
Bailii
England and Wales

VAT

Updated: 10 November 2021; Ref: scu.462683