United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Boxmoor Construction Ltd v Revenue & Customs [2016] UKUT 91 (TCC) (22 February 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/91.html
Cite as: [2016] UKUT 91 (TCC)

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Boxmoor Construction Ltd v Revenue & Customs [2016] UKUT 91 (TCC) (22 February 2016)

VALUE ADDED TAX - zero rating - Item 2 and Notes 16 and 18 Group 5 Schedule 8 VAT Act 1994 – supplies in course of construction following demolition of building except for part of façade - whether retention of façade condition of planning consent or similar permission - no - whether part of façade retained disregarded as de minimis - no - whether works reconstruction, alteration, enlargement and extension to existing building - yes - appeal dismissed

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