DD & DM Macpherson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0307 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Sinfield on 28 July 2017.
Read the full decision in .
VALUE ADDED TAX 鈥� Section 30 Value Added Tax Act 1994 鈥� Group 5 of Schedule 8 to that Act 鈥� conversion of property 鈥� first grant of major interest 鈥� resulting dwelling comprising partly former non-residential part and partly former residential part of pre-conversion building - whether grant is zero-rated supply - no.
Updates to this page
Published 28 July 2017