DD & DM Macpherson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0307 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Sinfield on 28 July 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
28 July 2017
Category:
Tax
Release date:
28 July 2017

Read the full decision in DD & DM Macpherson v The Commissioners for HM Revenue and Customs: [2017] UKUT 0307 (TCC) .

VALUE ADDED TAX – Section 30 Value Added Tax Act 1994 – Group 5 of Schedule 8 to that Act – conversion of property – first grant of major interest – resulting dwelling comprising partly former non-residential part and partly former residential part of pre-conversion building - whether grant is zero-rated supply - no.

Updates to this page

Published 28 July 2017