The Commissioners for HM Revenue and Customs v Steven Lunn: [2009] UKUT 244 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Avery Jones and Judge Shipwright on 26 November 2009.

Read the full decision in The Commissioners for HM Revenue and Customs v Steven Lunn: [2009] UKUT 244 (TCC).

ZERO-RATING alterations to listed building new building in the curtilage of listed building planning permission that it shall only be used for purposes either incidental or ancillary to the residential use of the main listed building whether a prohibition on separate use (Note 2(c) VATA 1994 Sched 8 Group 6) no appeal allowed.

Published 1 December 2016