Zero Rating of Construction Works on Existing Buildings

This case note was first featured in the August 2017 issue of De Voil.

The Upper Tribunal’s decision in Revenue and Customs Commissioners v J3 Building Solutions Ltd [2017] UKUT 253 (TCC) (“J3 BS”) perhaps belatedly seeks to clarify the law in relation to the zero rating of construction works to existing buildings although relevant statutory provisions changed in 1995.  Rather than clarifying the law, it exposes a conflict in authorities which needs resolving.

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The comments made in this case note are wholly personal and do not reflect the views of any other members of Monckton Chambers, its tenants or clients.