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Tribunal looks behind the façade of VAT rules on home conversions

A local construction company carried out a major redevelopment of a private house located in a conservation area in Petts Wood, Kent. This involved the demolition of the property – except for its front façade, the front slope of the roof and certain internal walls and features – before building a new, significantly expanded dwelling around what remained of the original house. The house was not a listed building but, as an example of the ‘Tudorbethan’ style of the 1930s, it was of considerable architectural interest. All of the retained elements were required to be kept as a condition of the planning permission.

Source RSM

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