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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) >> Revenue & Customs v Burton [2016] UKUT 20 (TCC) (21 January 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/20.html
Cite as: [2016] UKUT 20 (TCC)

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Revenue & Customs v Burton [2016] UKUT 20 (TCC) (21 January 2016)


VALUE ADDED TAX –- DIY Builders Scheme – construction of dwelling - whether designed as a dwelling for purposes of subsection 35(1A)(a) and Note (2)(c) to Group 5 of Schedule 8 to VAT Act 1994 - whether descriptions and other details of development contained in planning application and/or in planning consent prohibited “separate use” of dwelling for purposes of Note (2)(c) leaving aside terms of occupancy condition in planning consent - no - whether that condition amounted to such a prohibition - yes - appeal allowed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/20.html