Cavendish Green Limited v The Commissioners for HM Revenue and Customs: [2018] UKUT 0066 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Snowden and Judge Herrington on 8 March 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
9 March 2018
Category:
Tax
Release date:
8 March 2018

Read the full decision in Cavendish Green Limited v The Commissioners for HM Revenue and Customs: [2018] UKUT 0066 (TCC) .

VAT – zero-rating -sale of part of building designed as a dwelling-whether requirement for statutory planning consent satisfied at time of sale- VATA 1994 schedule 8 group 5 Note (2)-whether fresh evidence should be admitted on appeal-no-appeal dismissed.

Updates to this page

Published 9 March 2018