United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

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] STC 1341, [2015] BVC 502

---

[New search] [Printable PDF version] [Help]

---

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

A HTML version of this file is not available click here or view below the pdf version : 558.pdf