Source: All England Reporter
Publisher Citation: [2002] All ER (D) 204 (Jul)
Court: Chancery Division

Peter Smith J

Representation Jeremy Hyam (instructed by the Solicitor for Customs & Excise) for the commissioners.
  Sue Prevezer QC and David Scorey (instructed by Glynnes) for the taxpayer.
Judgment Dates: 12 July 2002


Value added tax - Appeal - Residential conversion - Taxpayer carrying out building works to former public house - Chairman of VAT tribunal deciding taxpayer's building works amounting to 'residential conversion' - Whether taxpayer carrying out 'residential conversion' - s 35(1D), note 9, Group 5, Sch 8.

The Case

The commissioners' appeal against the chairman of a VAT tribunal's decision that the works carried out by the taxpayer was a 'residential conversion' pursuant to s35(1D) of the was dismissed on the ground, inter alia, that applying that section to the facts, as a result of conversion works done by the taxpayer to a building or part of a building, a dwelling house ensued, designed or constructed, and the part of the building works attributable to the conversion of the non-residential part was claimable but the rest was not.

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