[2009] UKUT 244 (TCC).

John F Avery Jones, Adrian Shipwright.

Decision released 19 November 2009.

Value added tax – Zero-rating – Alterations to listed building – New building in curtilage of listed building – Conditions of planning permission – New building to be used only for purposes either incidental or ancillary to residential use of main listed building – Whether separate use of dwelling prohibited by terms of planning consent – Whether use incidental or ancillary to use of main building could not be ‘separate use’ – Value Added Tax Act 1994, Sch. 8, Grp. 6, Note (2)(c).

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