000			01178cab a2200193 4500
001			L130853
008			050907n2005 000 0 eng u
035			_a(Sirsi) u130853
041			_aeng
100			_aGordon, Warren
245			_aCase news: Revenue and Customs v Jacobs
260			_c2005
490			_aProperty Week _v70(34) 26 August 2005, 62(1)
520			_a"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.
590			_aIKA130905
690			_aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
856			_uhttps://www.bailii.org/ew/cases/EWCA/Civ/2005/930.htm _zView the case free of charge at www.bailii.org...
942			_n0
999			_c75837 _d75837