Value Added Tax – zero rating — original buildings substantially demolished – front and side facades and party walls retained – whether retention of facades a requirement of planning consent – yes – – whether rear wall had been retained – no – conditions for zero rating satisfied – appeal allowed – Schedule 8 Group 5 VAT Act 1992
[2014] UKFTT 496 (TC)
Bailii
England and Wales
VAT
Updated: 05 December 2021; Ref: scu.526797