VALUE ADDED TAX –- DIY Builders Scheme – construction of dwelling - whether
designed as a dwelling for purposes of subsection 35(1A)(a) and Note (2)(c) to Group
5 of Schedule 8 to VAT Act 1994 - whether descriptions and other details of
development contained in planning application and/or in planning consent prohibited
“separate use” of dwelling for purposes of Note (2)(c) leaving aside terms of
occupancy condition in planning consent - no - whether that condition amounted to
such a prohibition - yes - appeal allowed.