– 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