VAT – Substantial reconstruction of a residential listed building – Group 6 Sch 8 VATA – whether Note 4 to be read as permitting the retention of internal elements necessary for structural integrity – whether retained items de minimis; whether Group 6 breached the principles of fiscal neutrality and proportionality.
[2021] UKFTT 290 (TC)
Bailii
England and Wales
Updated: 15 October 2021; Ref: scu.667921