The Commissioners for HM Revenue and Customs v J3 Building Solutions Limited: [2017] UKUT 0253 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Bishopp on 21 June 2017.
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VAT 鈥� building work 鈥� substantial but not complete demolition of existing dwelling and construction of new dwelling on site 鈥� VATA Sch 8 Group 5, Items 2 and 4 鈥� Notes (16) and (18) 鈥� whether FTT correct to conclude that existing building had ceased to exist 鈥� no 鈥� appeal allowed