|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 204 (Jul)|
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.