UTTC VALUE ADDED TAX – zero rating – Item 2 and Notes 16 and 18 Group 5 Schedule 8 VAT Act 1994 – supplies in course of construction following demolition of building except for part of facade – whether retention of facade condition of planning consent or similar permission – no – whether part of facade retained disregarded as de minimis – no – whether works reconstruction, alteration, enlargement and extension to existing building – yes – appeal dismissed
[2016] UKUT 91 (TCC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.562419