In Ms J Wade v HMRC (TC01351 – 22 August) a woman (W) reclaimed tax under VATA 1994 s 35 on the conversion of a barn into living accommodation. HMRC rejected the claim on the basis that the barn formed part of a property which had previously been used as living accommodation.
The tribunal allowed W’s appeal finding that the barn had not previously been used as living accommodation and that ‘an additional dwelling had been created’.
Why it matters: VATA 1994 s 35(1A) provides that a ‘residential conversion’ qualifies for a refund of tax under s 35 provided that the other conditions of the section are fulfilled.
HMRC formed the opinion that the barn should be treated as forming part of a property which had previously been used...
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In Ms J Wade v HMRC (TC01351 – 22 August) a woman (W) reclaimed tax under VATA 1994 s 35 on the conversion of a barn into living accommodation. HMRC rejected the claim on the basis that the barn formed part of a property which had previously been used as living accommodation.
The tribunal allowed W’s appeal finding that the barn had not previously been used as living accommodation and that ‘an additional dwelling had been created’.
Why it matters: VATA 1994 s 35(1A) provides that a ‘residential conversion’ qualifies for a refund of tax under s 35 provided that the other conditions of the section are fulfilled.
HMRC formed the opinion that the barn should be treated as forming part of a property which had previously been used...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
