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