UTTC VALUE ADDED TAX – zero rating – DIY residential conversion scheme – conversion of two commercial buildings on same site into live/work unit consisting of residential building and workshop/office building – whether residential building designed as a dwelling – whether planning permission description of development as live/work unit and/or condition that workshop/office only to be used/operated by occupiers of dwelling prohibited separate use or disposal of dwelling – no – appeal dismissed
Citations:
[2014] UKUT 558 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 October 2022; Ref: scu.541531
