The Commissioners for HM Revenue and Customs v Anthony Barkas: [2014] UKUT 0558 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Hellier on 15 January 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 15 January 2015

Read the full decision in The Commissioners for HM Revenue and Customs v Anthony Barkas: [2014] UKUT 0558 (TCC).

VALUE ADDED TAX - zero rating - DIY residential conversion scheme - conversion of two commercial buildings on same site into live/work unit consisting of residential building and workshop/office building - whether residential building designed as a dwelling - whether planning permission description of development as live/work unit and/or condition that workshop/office only to be used/operated by occupiers of dwelling prohibited separate use or disposal of dwelling - no - appeal dismissed.

Published 1 December 2016