Commentary

BB/22A/05 VAT—judgment of the court of appeal in the case of Ivor Jacobs ([2005] EWCA Civ 930)

Part V16 Forms and other HMRC material

BB/22A/05 VAT—judgment of the court of appeal in the case of Ivor Jacobs ([2005] EWCA Civ 930)

BB/22A/05 VAT—judgment of the court of appeal in the case of Ivor Jacobs ([2005] EWCA Civ 930)

Business Brief, Issue 22. 1 December 2005

This Business Brief article sets out HM Revenue & Customs' (HMRC) revised policy on the recovery of VAT by those using the “VAT refunds for DIY builders and converters” scheme in cases where a mixed use building (used for non-residential and residential use) is converted into dwellings in light of the judgement of the Court of Appeal in the case of Ivor Jacobs (C3/2004/2457).

Background

Mr Jacobs had converted a former residential school for boys into one large dwelling for his own occupation

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