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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Richmond Hill Developments (Jersey Ltd) v Revenue & Customs (VAT - Substantial reconstruction of a residential listed building) [2021] UKFTT 290 (TC) (13 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08232.html
Cite as: [2022] SFTD 108, [2021] UKFTT 290 (TC)
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| Decision Number: | TC 08232 |
| Appellant: | Richmond Hill Developments (Jersey Ltd) |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Charles HELLIER |
| Date Of Decision: | 13/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | 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. |