CONSTRUCTION – DIY Refund – Cottage used as dwelling up to 2000 – Later declared unfit under Housing Act 1985 and deleted from council tax register – Conversion and extension by purchasers – Whether `non-residential’ before conversion – No – VATA 1994 s.35, Sch 8 Grp 5 Notes (7A) and (18) – Appeal dismissed
Citations:
[2007] UKVAT V20506
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 May 2022; Ref: scu.263945
