Commentary

BB/8A/01 Opting to tax buildings to be converted to dwellings

Part V16 Forms and other HMRC material

BB/8A/01 Opting to tax buildings to be converted to dwellings

BB/8A/01 Opting to tax buildings to be converted to dwellings

Business Brief, Issue 8. 2 July 2001

This business brief is about how Customs and Excise will implement a Tribunal decision on how the option to tax buildings applies to buildings, those which will be converted into dwellings (the VAT Duties Tribunal decision in the case of SEH Holdings Ltd, LON/98/1362).

Tribunal decision

An option to tax cannot apply to a building or part of a building intended for use as a dwelling. The question for the tribunal was whether it could apply to the sale of a building (in this case a pub) that

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