Commentary

B6.743 ATED—conversion of dwelling for non-residential use

Business tax
Business tax | Commentary

B6.743 ATED—conversion of dwelling for non-residential use

Business tax | Commentary

B6.743 ATED—conversion of dwelling for non-residential use

Where a building or any part of it has previously been suitable as a dwelling and is then altered so as to make is unsuitable to use as a dwelling, the building or part will not be regarded as having become unsuitable for use as a dwelling as a result of the alterations unless and until any planning permission or development consent required for the alterations has been granted (and the alterations have been made in accordance with the permission or consent)1. It is a question of fact whether the alterations render the

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