Zero-rating – Construction of buildings – Building designed as dwelling – Separate building constructed in grounds of main house – Whether ‘separate use, or disposal’ of dwelling prohibited by terms of planning consent – Relevant residential purpose – Building occupied by child of occupants of main building – Whether ‘residential accommodation for students or school pupils’ – Value Added Tax Act 1994, Sch. 8, Grp. 5, item 2(a) and Notes (2)(c) and (4)(d).
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