In The Master Wishmakers v HMRC [2017] UKFTT 130 (1 February 2017) the FTT found that structures built as part of a theme park with retrospective planning consent did not qualify for zero-rating under VATA 1994 Sch 9 group 5 note 2.
The relevant development consisted in the dredging of a lake and in the use of the silt extracted to construct an island on which five ‘themed recreational structures’ were constructed.
The main issue was whether the structures qualified as dwellings so that their construction should have been zero-rated. The appellant contended that the note 2 conditions were met in respect of one of the structures as the development had been granted retrospective planning permission so that planning consent had effect from the date of construction.
Following N Williams [2017 UKFTT 846 (see Tax Journal 17 January 2017) the FTT observed...
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In The Master Wishmakers v HMRC [2017] UKFTT 130 (1 February 2017) the FTT found that structures built as part of a theme park with retrospective planning consent did not qualify for zero-rating under VATA 1994 Sch 9 group 5 note 2.
The relevant development consisted in the dredging of a lake and in the use of the silt extracted to construct an island on which five ‘themed recreational structures’ were constructed.
The main issue was whether the structures qualified as dwellings so that their construction should have been zero-rated. The appellant contended that the note 2 conditions were met in respect of one of the structures as the development had been granted retrospective planning permission so that planning consent had effect from the date of construction.
Following N Williams [2017 UKFTT 846 (see Tax Journal 17 January 2017) the FTT observed...
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