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Wright and Another v Revenue and Customs: FTTTx 27 Oct 2011

VAT – Registration – Whether intending to make taxable supplies – Whether work undertaken to turn a detached property into two dwellings was a conversion, alteration, extension or enlargement of an existing building – If so whether extension or enlargement created an additional dwelling – VATA 1994 schedule 8 Group Note 16 – Whether apportionment possible – Appeal allowed

Citations:

[2011] UKFTT 681 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 January 2022; Ref: scu.449637

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