United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v Barkas [2014] UKUT 558 (TCC) (15 January 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/558.html
Cite as: [2014] UKUT 558 (TCC), [2015] BVC 502, [2015] STC 1341

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Revenue & Customs v Barkas [2014] UKUT 558 (TCC) (15 January 2015)

VALUE ADDED TAX - zero rating - DIY residential conversion scheme - conversion of two commercial buildings on same site into live/work unit consisting of residential building and workshop/office building - whether residential building designed as a dwelling - whether planning permission description of development as live/work unit and/or condition that workshop/office only to be used/operated by occupiers of dwelling prohibited separate use or disposal of dwelling - no - appeal dismissed

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