In Mr & Mrs S Gardiner v HMRC (TC02390 – 6 December) a woman operated an equestrian business. She and her husband obtained planning permission for the construction of a new dwelling to be used by an employee of her business. They claimed a refund of VAT under VATA 1994 s 35. HMRC rejected the claim on the grounds that VATA 1994 s 35(1)(b) provided that a refund was only due where the works were ‘otherwise than in the course of any business’. The First-tier Tribunal dismissed the couple’s appeal against this decision applying the principles laid down in Poultries Al Hilal Ltd (VTD 20381).
Why it matters: VATA 1994 s 35 provides for refunds of VAT to people constructing ‘certain buildings’. VATA 1994 s 35(1)(b) provides that...
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In Mr & Mrs S Gardiner v HMRC (TC02390 – 6 December) a woman operated an equestrian business. She and her husband obtained planning permission for the construction of a new dwelling to be used by an employee of her business. They claimed a refund of VAT under VATA 1994 s 35. HMRC rejected the claim on the grounds that VATA 1994 s 35(1)(b) provided that a refund was only due where the works were ‘otherwise than in the course of any business’. The First-tier Tribunal dismissed the couple’s appeal against this decision applying the principles laid down in Poultries Al Hilal Ltd (VTD 20381).
Why it matters: VATA 1994 s 35 provides for refunds of VAT to people constructing ‘certain buildings’. VATA 1994 s 35(1)(b) provides that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
