In Victor Alexander Dunlop v HMRC [2014] UKFTT 1054 (24 November 2014) the FTT found that a garage built outside the curtilage of Auchenskeoch Lodge was ‘occupied together with a dwelling’.
Mr Dunlop was appealing against HMRC’s refusal of a claim under the VAT refunds for DIY house builders’ scheme. HMRC considered that the building was ‘a garage occupied together with a dwelling’ during the period of ten years preceding the commencement of the works (VATA 1994 s 35(8)); and that therefore it was excluded from the scheme.
The building had been built in the 1800s as a bathing house next to a mansion. When the bathing fashion had passed the pool had been filled in to provide a floor at ground level. Photographs taken prior to 2004 showed a rectangular building which could be opened by sliding both...
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In Victor Alexander Dunlop v HMRC [2014] UKFTT 1054 (24 November 2014) the FTT found that a garage built outside the curtilage of Auchenskeoch Lodge was ‘occupied together with a dwelling’.
Mr Dunlop was appealing against HMRC’s refusal of a claim under the VAT refunds for DIY house builders’ scheme. HMRC considered that the building was ‘a garage occupied together with a dwelling’ during the period of ten years preceding the commencement of the works (VATA 1994 s 35(8)); and that therefore it was excluded from the scheme.
The building had been built in the 1800s as a bathing house next to a mansion. When the bathing fashion had passed the pool had been filled in to provide a floor at ground level. Photographs taken prior to 2004 showed a rectangular building which could be opened by sliding both...
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