Cavendish Green Ltd v Revenue and Customs Commissioners  BVC 508
 UKUT 0066 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Snowden, Judge Timothy Herrington
Decision released 8 March 2018
Value added tax – Zero-rating – Sale of part of building designed as a dwelling – Whether requirement for statutory planning consent satisfied at time of sale – Whether fresh evidence should be admitted on appeal no – Appeal dismissed.
The Upper Tribunal (UT) upheld the decision of the First-tier Tribunal (FTT) that the sale of a building plot failed the test for zero-rating and was therefore exempt with no credit for Value added tax (VAT).