Cases - Wellcome Trust v Customs & Excise Commissioners

Record details

Name

Wellcome Trust v Customs & Excise Commissioners

Date

[2003]

Citation

VAT decision 18417

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

The owner of 2 interconnected 6-storey terraced houses carried out conversion works to change the number of household dwellings within the premises. Customs issued a ruling that the works to the second-floor level did not qualify, as there was no change in the number of dwellings in that part of the dwelling. The tribunal agreed with this ruling.