FTTTx VAT – DIY residential conversion – conversion of barn to house – planning permission limiting occupation of property to manager or proprietor of holiday accommodation business to be operated from adjacent barns (for which planning permission also obtained) – whether conversion work was carried out in course or furtherance of a business – no – whether the separate use, or disposal of the property was prohibited by the planning permission for the purposes of Note (2)(c) to Group 5, Schedule 8 VAT Act 1994 – yes – appeal dismissed
[2013] UKFTT 316 (TC)
Bailii
England and Wales
VAT, Construction
Leading Case
Updated: 31 October 2021; Ref: scu.513464
