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

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

Catchwords

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

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