Generally

Commentary – CGT and the Private Residence ¶70-200

Input tax

Alterations to oasthouse

Case Law – (1982) 1 BVC 1,171

Farmer's divorce

Commentary – Indirect Tax Reporter ¶19-118

Generally

Commentary – Indirect Tax Reporter ¶19-125

Renovation of cottage

Case Law – W.J. & L. Greig & Son. (1988) 3 BVC 775

Restoration

Case Law – D Dyball & Son. (1990) 5 BVC 667