The Commissioners for HM Revenue and Customs v Languard New Homes Limited: [2017] UKUT 0307 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Sinfield on 28 July 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v Languard New Homes Limited: [2017] UKUT 0307 (TCC).

VALUE ADDED TAX – Section 30 Value Added Tax Act 1994 – Group 5 of Schedule 8 to that Act – conversion of property – first grant of major interest – resulting dwelling comprising partly former non-residential part and partly former residential part of pre-conversion building - whether grant is zero-rated supply - no.

Published 28 July 2017