The Commissioners for HM Revenue and Customs v Richard Burton: [2016] UKUT 0020 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Barling on 21 January 2016.
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VALUE ADDED TAX –- DIY Builders Scheme – construction of dwelling - whether designed as a dwelling for purposes of subsection 35(1A)(a) and Note (2)(c) to Group 5 of Schedule 8 to VAT Act 1994 - whether descriptions and other details of development contained in planning application and/or in planning consent prohibited “separate use” of dwelling for purposes of Note (2)(c) leaving aside terms of occupancy condition in planning consent - no - whether that condition amounted to such a prohibition - yes - appeal allowed.
Published 1 December 2016