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VAT recovery for DIY converters

Category Technical Articles
AuthorTechnical Department
Article by Sylvia Elwes, barrister and lecturer at the University of Luton. This article appeared in the January 2006 issue of Tax Adviser. The author looks at the way in which the courts have interpreted the eligibility of DIY converters for VAT refunds where the building converted contains an element of prior residential use.

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