Customs and Excise Commissioners v Blom-Cooper, 12 July, 2002 (High Court).
The High Court has decided that the conversion of a former public house into a single family dwelling falls within section 35(1D) of the Value Added Tax Act 1994 entitling the owner to a partial refund of VAT. Even if part of the public house was formerly the publican's residential accommodation, this does not prevent the owner from being able to claim relief on those parts of the conversion works attributable to the non-residential parts.