[2016] UKUT 0091 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Judge Greg Sinfield, Judge Judith Powell

Decision released 22 February 2016

Value added tax – Zero rating – Value Added Tax Act 1994 (‘VATA 1994’), Sch. 8, Grp. 5, item 2 and Notes 16 and 18 – Supplies in course of construction following demolition of building except for part of facade – Whether retention of facade a condition of planning consent or similar permission – Whether part of facade retained disregarded as de minimis – Whether works reconstruction, alteration, enlargement or extension to existing building.

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