The Commissioners for HM Revenue and Customs v Roy Shields: [2014] UKUT 0453 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Devlin on 24 October 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Roy Shields: [2014] UKUT 0453 (TCC).

VALUE ADDED TAX – input tax - DIY Builders Scheme – construction of dwelling as equestrian facilities managers residence - whether designed as a dwelling for purposes of Group 8 of Schedule 5 VAT Act 1994 - whether description in planning application as equestrian facilities managers residence prohibited separate use of dwelling - no - whether planning permission condition that occupation of dwelling be limited to person solely employed by the equestrian business and any resident dependants prohibited separate use of dwelling - yes - appeal allowed.

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