Revenue and Customs v J3 Building Solutions Limited (VAT - building work) [2017] UKUT 253 ( (TCC) ) (21 June 2017)
VAT - building work - substantial but not complete demolition of existing
dwelling and construction of new dwelling on site - VATA Sch 8 Group 5, Items 2
and 4 - Notes (16) and (18) - whether FTT, [2016] UKFTT 318 (TC), correct to conclude that existing
building had ceased to exist - no - appeal allowed
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