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Cavendish Green v HMRC

In Cavendish Green v HMRC [2018] UKUT 66 (8 March 2018) the UT found that the sale of a building did not fall within VATA 1994 Sch 8 Group 5 and was therefore standard-rated.

Cavendish Green had sold a development site in Surrey and the issue was whether the sale constituted a first grant by a person ‘constructing a building designed as a dwelling of a major interest in or any part of the building or its site’ for the purpose of VATA 1994 Sch 8 Group 5 so that the supply was zero-rated.

There were two questions: first whether Cavendish Green could be said to have been ‘constructing a building designed as a dwelling’ when at the time of sale the only part of the development which had been constructed was a garden wall; and second whether planning consent had been...

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