Condition of occupation removed by the time of the hearing
In J Campbell v HMRC [2017] UKFTT 104 (24 January 2017) the FTT found that a condition of occupation (which had been removed by the time of the hearing) precluded the relevant building from qualifying as a dwelling for the purpose of VATA 1994 s 35.
Mr Campbell had obtained planning permission to build a house adjacent to a building occupied by a livery business and subject to the condition that: ‘The occupation of the dwelling shall be limited to a person solely employed by the livery business.’ HMRC had therefore refused a refund of VAT as it considered that the condition prohibited the separate use of the house.
The FTT thought that the planning condition was identical to the condition in Burton [2016] UKUT 20 so that the house was not ‘designed as a dwelling’ for...
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Condition of occupation removed by the time of the hearing
In J Campbell v HMRC [2017] UKFTT 104 (24 January 2017) the FTT found that a condition of occupation (which had been removed by the time of the hearing) precluded the relevant building from qualifying as a dwelling for the purpose of VATA 1994 s 35.
Mr Campbell had obtained planning permission to build a house adjacent to a building occupied by a livery business and subject to the condition that: ‘The occupation of the dwelling shall be limited to a person solely employed by the livery business.’ HMRC had therefore refused a refund of VAT as it considered that the condition prohibited the separate use of the house.
The FTT thought that the planning condition was identical to the condition in Burton [2016] UKUT 20 so that the house was not ‘designed as a dwelling’ for...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
