In HMRC v Asim Patel [2014] UKUT 0484 – 30 October 2014 the UT found that it would be unfair to make a cost direction in circumstances where HMRC had changed its ground for appeal.
Mr Patel had appealed against HMRC’s refusal to refund input tax incurred on building works under the DIY construction scheme (VATA 1994 s 35). The refusal was on the ground that the planning permission obtained did not relate to the works undertaken. Mr Patel had intended to extend an existing building but had realised once the works had begun that the building would need to be demolished and rebuilt.
Mr Patel had then obtained retrospective consent and the FTT had allowed his appeal. HMRC had appealed the FTT’s decision on the ground that the retrospective application had been submitted to HMRC after the expiry of the time limit for submitting a claim...
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In HMRC v Asim Patel [2014] UKUT 0484 – 30 October 2014 the UT found that it would be unfair to make a cost direction in circumstances where HMRC had changed its ground for appeal.
Mr Patel had appealed against HMRC’s refusal to refund input tax incurred on building works under the DIY construction scheme (VATA 1994 s 35). The refusal was on the ground that the planning permission obtained did not relate to the works undertaken. Mr Patel had intended to extend an existing building but had realised once the works had begun that the building would need to be demolished and rebuilt.
Mr Patel had then obtained retrospective consent and the FTT had allowed his appeal. HMRC had appealed the FTT’s decision on the ground that the retrospective application had been submitted to HMRC after the expiry of the time limit for submitting a claim...
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