Value Added Tax – zero rating – recovery of tax – taxpayer granted planning permission for construction of new dwelling and detached garaging – first floor of garage includes sitting/dining area with kitchen units, two bedrooms and bathroom – planning permission has condition that accommodation on first floor of garage shall be brought into ancillary use solely for purposes incidental to enjoyment of dwelling house – whether planning permission condition prohibits separate use or disposal of building – VAT Act 1994, s 35(4), Schedule 8 Group 5 Note 2(c) – appeal allowed – bathroom cabinets screwed to wall with lights attached to mains are not fittings and do not qualify for VAT refund
Citations:
[2019] UKFTT 496 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 25 October 2022; Ref: scu.641290
