VALUE ADDED TAX – DIY Housebuilders – section 35 VATA 1994 – Notes 16 and 18 Group 5 Schedule 8 VATA 1994 – demolition of building leaving a gable wall prior to rebuilding – whether construction of a building – whether construction of a new building or reconstruction and enlargement or extension of existing building – whether an existing building – whether gable wall was a facade – appeal dismissed
Citations:
[2016] UKFTT 195 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 April 2022; Ref: scu.561922