Cases - Wellcome Trust v Customs & Excise Commissioners
Record details
- Name
- Wellcome Trust v Customs & Excise Commissioners
- Date
- [2003]
- Citation
- VAT decision 18417
- Legislation
- 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.