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.

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