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Cavendish Green v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 March 2018
VAT liability of sale of part of a building
The dispute concerned whether the sale of a development site by the taxpayer 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’ within VATA 1994 Sch 8 group 5 so that the supply was zero rated.
There were two issues:
- whether the taxpayer 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 built was a garden wall; and
- whether planning consent had been granted (group 5 note 2(d)).
The First-tier Tribunal decided the garden wall was an integral part of the overall design so there was a building designed...
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