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BS Design & Management v HMRC

In BS Design & Management v HMRC (TC03622 – 23 May 2014) the FTT found that construction works to a building which had been substantially demolished qualified for zero rating.

The appellant a building contractor had undertaken works under planning permission for the demolition of most of a late Victorian building and the construction of a commercial unit and a residential unit. The issue was therefore whether the works fell within the scope of VATA 1994 Sch 8 (Group 5).

The FTT noted that although the planning consent did not contain any express condition that the front and side facades must be retained it was clear on the face of the plans that this was a requirement. Furthermore this requirement was confirmed in an email from the council. The FTT also accepted evidence (in particular ‘before and after’ photographs) that the rear wall had...

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