Cavendish Green Limited v The Commissioners for HM Revenue and Customs: [2018] UKUT 0066 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Snowden and Judge Herrington on 8 March 2018.
Read the full decision in .
VAT – zero-rating -sale of part of building designed as a dwelling-whether requirement for statutory planning consent satisfied at time of sale- VATA 1994 schedule 8 group 5 Note (2)-whether fresh evidence should be admitted on appeal-no-appeal dismissed.
Published 9 March 2018