Boxmoor Construction Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0091 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Powell on 22 February 2016.
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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.
Published 1 December 2016