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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) >> SL [2009] UKUT 244 (TCC) (19 November 2009)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2009/244.html
Cite as: [2010] STC 486, [2010] BVC 1503, [2009] UKUT 244 (TCC), [2010] STI 555

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Lunn [2009] UKUT 244 (TCC) (19 November 2009)

ZERO–RATING – alterations to listed building – new building in the curtilage of listed building – planning permission that it "shall only be used for purposes either incidental or ancillary to the residential use" of the main listed building – whether a prohibition on separate use (Note 2(c) VATA 1994 Sched 8 Group 6) – no – appeal allowed


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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2009/244.html