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.