[2018] 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).

Summary

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