VALUE ADDED TAX – registration – whether Appellant intended to make exempt or zero-rated supplies – whether construction of new flats in the roof space of a block of flats was ‘converting .. a non-residential part of a building into a building designed as . . a number of dwellings’ – yes – appeal allowed – VATA 1994 S 30 and Sch 8 Grp 5 Item No. 1(b) and Notes (7)(a) and (b), (8) and (9)
Citations:
[2008] UKVAT V20810
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 August 2022; Ref: scu.301787
