VALUE ADDED TAX – Building work – Redevelopment of a large detached house in a conservation area – Whether redevelopment was lawful? – Yes – Substantial but not complete demolition of the existing dwelling and construction of a new dwelling on site – VATA Sch 8 Group 5 Note (18) – Whether the ‘existing building’ had continued to subsist for the purposes of zero-rating – Yes – Appeal in that regard dismissed – Whether HMRC had made an appealable decision about the chargeability to VAT? – Yes – Whether the conditions in Schedule 7A were met? – On the available evidence, yes – Appeal in that regard allowed.
Citations:
[2022] UKFTT 201 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 August 2022; Ref: scu.679647