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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v J3 Building Solutions Ltd (VAT - building work) [2017] UKUT 253 ( (TCC) ) (21 June 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/253.html Cite as: [2017] UKUT 253 ( (TCC) ) |
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Revenue and Customs v J3 Building Solutions Limited (VAT - building work) [2017] UKUT 253 ( (TCC) ) (21 June 2017)
VAT - building work - substantial but not complete demolition of existing dwelling and construction of new dwelling on site - VATA Sch 8 Group 5, Items 2 and 4 - Notes (16) and (18) - whether FTT, [2016] UKFTT 318 (TC), correct to conclude that existing building had ceased to exist - no - appeal allowed
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