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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> NORTHCHURCH HOMES LIMITED v Revenue & Customs (VALUE ADDED TAX - Building work - Redevelopment of a large detached house in a conservation area) [2022] UKFTT 201 (TC) (28 June 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08526.html Cite as: [2022] UKFTT 201 (TC) |
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| Decision Number: | TC 08526 |
| Appellant: | NORTHCHURCH HOMES LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Dr Christopher MCNALL |
| Date Of Decision: | 28/06/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX - Building work - Redevelopment of a large detached house in a conservation area - Whether redevelopment was lawful? - Yes - Substantial but not complete demolition of the existing dwelling and construction of a new dwelling on site - VATA Sch 8 Group 5 Note (18) - Whether the 'existing building' had continued to subsist for the purposes of zero-rating - Yes - Appeal in that regard dismissed - Whether HMRC had made an appealable decision about the chargeability to VAT? - Yes - Whether the conditions in Schedule 7A were met? - On the available evidence, yes - Appeal in that regard allowed. |
