Value added tax – Item 2, Group 6 Sch 8 VATA 1994 – protected buildings -whether separate building used as part of house which is a listed building is the same building – no – C and E Comrs v Zielinski Bakerand Partners Ltd applied – whether building designed to become a dwelling consisting of self-contained living accommodation after the alteration – no – appeal dismissed
Citations:
[2005] UKVAT V18903
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 June 2022; Ref: scu.222078
