ZERO RATING – construction of a dwelling house and detached garage – time lapse between the two being built – whether garage built ‘at the same time’ as dwelling – VAT Act 1994 Section 30(2); Schedule 8, Group 5, item 2(a) and note (3) – appeal allowed in part
Citations:
[2011] UKFTT 82 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 January 2022; Ref: scu.442826
