08 August 2017
UT Decision: HMRC v Languard New Homes Limited
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.
Michael Thomas instructed by MHA MacIntyre Hudson LLP, for the Respondent Languard New Homes Ltd.
To see the approved Decision, click here.
This content is provided free of charge for information purposes only. It does not constitute legal advice and should not be relied on as such. No responsibility for the accuracy and/or correctness of the information and commentary set out in the article, or for any consequences of relying on it, is assumed or accepted by any member of PCTC or by PCTC as a whole.