Unless an existing house is completely demolished to ground level, its redevelopment will not normally qualify for zero-rating, as a new building is not being constructed. An exception exists if planning permission requires a facade to be retained. In Northchurch Homes Ltd, the FTT has ruled that “facade” in this context refers only to the front wall of a property, and does not include the roof. ….
Source Deloitte
Latest Posts in "United Kingdom"
- UK Implements EPR Scheme: Producers Pay Fees for Packaging Waste Management Starting 2025
- Rachel Reeves Considers VAT Adjustments Amid Budget Challenges Despite Labour’s Pledge
- Cayman Implements New Taxes on Imported Vehicles
- Tribunal Rules Nitrous Oxide Not Zero-Rated Food in Telamara VAT Case
- HMRC Updates VAT Notice 700/18: New Guidelines for Bad Debt Relief Claims
