HMRC v Languard New Homes and DD & DM MacPherson v HMRC

Cathya Djanogly

In HMRC v Languard New Homes and DD & DM MacPherson v HMRC [2017] UKUT 307 (28 July 2017) the UT found that the conversion of a building comprising both residential and non-residential space into dwellings which straddled both areas was not zero rated under VATA 1994 Sch 8 Group 5 item 1(b) (first grant by a person converting a non-residential building).

Both appeals had been directed to be heard together as they raised the same legal issues. Languard had purchased a building which comprised a public house and the manager’s accommodation; and converted it (with the addition of a new third floor) into four maisonettes before selling the maisonettes.

MacPherson had purchased a building which comprised a shop office space and associated storage space as well as living accommodation and had converted it into two semi-detached dwellings.

The issue was whether the sales of the...

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