Revenue and Customs Commissioners v Lunn.  BVC 1,503
 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).