Zero Rating – whether ‘granny flat built onto and into the Appellants house both houses having an exit into a conservatory with on external exit – Memorandum of Agreement between Appellant and local authority prohibiting sale and restricting occupancy. Whether flat entitled to zero rating. Appeal refused. VATA 1994, s.30 Schedule 8, Group 5, note (2)(c).
Citations:
[2006] UKVAT V19501
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.239979