Assessment – Alteration to a listed barn – Whether a taxable person could supply services to himself when refurbishing the barn for his own use – Whether appellant entitled to reclaim input tax on materials used in such refurbishment work – Value Added Tax Act 1983, sec. 14 and 16, and Sch. 2, para. 5.
The issue was whether a taxable person could supply services to himself and whether, if not, the appellant could nevertheless reclaim input tax on goods self-supplied for the purposes of converting a listed building.
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