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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> DD & DM Macpherson v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 307 (TCC) (28 July 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/307.html
Cite as: [2017] UKUT 307 (TCC), [2017] BVC 522, [2017] STC 1925, [2017] STI 1769
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DD & DM Macpherson v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 307 (TCC) (28 July 2017)
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.
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