Case news: Revenue and Customs v Jacobs
Language: English Series: Property Week ; 70(34) 26 August 2005, 62(1)Publication details: 2005Subject(s): Online resources: Summary: "Revenue and Customs v Ivor Mark Jacobs" (([2005] EWCA Civ 930), [2005] 31 EG 80 (CS)) The court had to decide whether a householder could reclaim tax on the cost of building works. J claimed £300 000 of VAT following the conversion of a former boarding school into a family home. The court considered the works were a residential conversion and that a refund was due. An important factor was the three self-contained staff flats that were constructed at the same time, since they are treated as additional dwellings and helped to satisfy the residential conversion test.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L130853 (Browse shelf(Opens below)) | 1 | Available | 130853-1001 |
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"Revenue and Customs v Ivor Mark Jacobs" (([2005] EWCA Civ 930), [2005] 31 EG 80 (CS)) The court had to decide whether a householder could reclaim tax on the cost of building works. J claimed £300 000 of VAT following the conversion of a former boarding school into a family home. The court considered the works were a residential conversion and that a refund was due. An important factor was the three self-contained staff flats that were constructed at the same time, since they are treated as additional dwellings and helped to satisfy the residential conversion test.