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.
Read the full decision in .
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 correct to conclude that existing building had ceased to exist — no — appeal allowed