Nicholson v Revenue and Customs: VDT 5 Jan 2006

VDT VAT – refund – conversion of listed and unlisted farm buildings to residential building – whether taxpayer entitled to refund of VAT on conversion of unlisted buildings into part of new building described as annex – appeal allowed – VATA 1994 s 35 (1A)(c), (1D)(a), Sch 8 Group 5 note 2(c )

Citations:

[2006] UKVAT V19412

Links:

Bailii

VAT

Updated: 04 July 2022; Ref: scu.237948