Richmond Hill Developments (Jersey Ltd) v Revenue & Customs (VAT - Substantial reconstruction of a residential listed building) [2021] UKFTT 290 (TC) (13 August 2021)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Richmond Hill Developments (Jersey Ltd) v Revenue & Customs (VAT - Substantial reconstruction of a residential listed building) [2021] UKFTT 290 (TC) (13 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08232.html
Cite as: [2021] UKFTT 290 (TC), [2022] SFTD 108

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Decision Number:	TC 08232
Appellant:	Richmond Hill Developments (Jersey Ltd)
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Charles HELLIER
Date Of Decision:	13/08/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	VAT - Substantial reconstruction of a residential listed building - Group 6 Sch 8 VATA - whether Note 4 to be read as permitting the retention of internal elements necessary for structural integrity - whether retained items de minimis; whether Group 6 breached the principles of fiscal neutrality and proportionality.

PDF Copy: [2021] UKFTT 290 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08232.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Richmond Hill Developments (Jersey Ltd) v Revenue & Customs (VAT - Substantial reconstruction of a residential listed building) [2021] UKFTT 290 (TC) (13 August 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08232.html Cite as: [2021] UKFTT 290 (TC), [2022] SFTD 108