FTTTx VAT – zero-rating for construction of new building – planning permission for extension and alteration – building demolished in substance save for part of facade -whether supply was of construction of new building or alteration of existing building -whether retention of facade was condition of planning permission – HELD -retention of facade not explicit or implicit condition of planning permission – not supply of new building – appeal dismissed.
[2014] UKFTT 833 (TC)
Bailii
England and Wales
VAT
Updated: 20 December 2021; Ref: scu.536197