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 .
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.
Published 1 December 2016