The Commissioners for HM Revenue and Customs v Anthony Barkas: [2014] UKUT 0558 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Hellier on 15 January 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Anthony Barkas: [2014] UKUT 0558 (TCC).

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.

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