Residential conversions
– see also Do-it-yourself builders and converters
Changed number of dwellings, reduced rate
Case Law –
Cordery Build Ltd [2012] TC 02068
;
Opal Carleton Ltd [2011] TC 00635
;
Wellcome Trust. [2004] BVC 2,072
Public houses
Do-it-yourself scheme
Case Law –
Customs and Excise Commissioners v Blom-Cooper. [2003] BVC 415
;
[2002] BVC 585
Zero-rating
Case Law –
Alexandra Countryside Investments Ltd [2013] TC 02751
;
Temple House Developments Ltd. [1998] BVC 2,302