Boxmoor Construction Ltd v Revenue and Customs Commissioners  BVC 508
 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.