Carr and Another v Revenue and Customs: VDT 30 Sep 2005

VDT REGISTRATION – Intending trader – First Appellant purchasing listed building and restoring – Whether Appellant established intention to make business supply – No – Transfer to second Appellant – Whether transfer of going concern – No because first Appellant not a taxable person – Whether second Appellant established intention to make business supply – No on facts – VATA 1994 s.30(1)(b) Sch 1 para 9(1)(b) Sch 8 Grp 6 item 1 – VAT (Special Provisions) Order 1995 (1985/1268) reg 5 – Appeals dismissed
ZERO-RATING – Protected buildings – Alteration – New damp insulation and drainage system – Work to fabric – Fixing of specialised membrane to inside of external walls with drainage channels – Whether excluded as ‘works of repair and maintenance’ – No – VATA 1994 Sch 8 Grp 6 item 3 Note (6) – Appeal allowed

Citations:

[2005] UKVAT V19267

Links:

Bailii

VAT

Updated: 04 July 2022; Ref: scu.237964