VAT – DIY BUILDERS SCHEME – Appellant constructed a bungalow at the rear of her home for use as self-contained accommodation for her elderly mother – planning permission prohibited the separate use and independent disposal of the bungalow – the bungalow did not meet the requirement of a building designed as a dwelling (Note 2 Group 5 Schedule 8 of the Value Added Tax Act 1994) – Appeal dismissed.
Citations:
[2005] UKVAT V19224
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230212
