The tax payer had converted a building which had had both residential and business uses into residential use, and sought to reclaim the input tax on that part of the expenditure attributable to the residential part. The Commissioners appealed.
Held: The tribunal was correct. There was no need to restrict the availability to wholly residential conversions, and such a reading would lead to absurdity. The conversion fell within the definition of the section to the extent described.
Judges:
Mr Justice Peter Smith
Citations:
Times 20-Jul-2002, [2002] EWHC 1421 (Ch), [2002] STC 1061
Statutes:
Value Added Tax Act 1994 35(1D)
Jurisdiction:
England and Wales
Citing:
Appealed to – Commissioners of Customs and Excise v Blom-Cooper CA 4-Apr-2003
The taxpayer appealed a decision that a conversion of a non-residential part of a building used for business and residential purposes was not exempt from VAT.
Held: The building was not within the definition of a self contained residential . .
Cited by:
Cited – Revenue and Customs v Jacobs CA 22-Jul-2005
The taxpayer had converted a former residentional boarding school into a substantial private residence. He had sought to claim over andpound;300,000 VAT inputs. The Commissioners appealed the finding that he was so entitled.
Held: ‘works . .
Lists of cited by and citing cases may be incomplete.
Construction, VAT
Updated: 21 June 2022; Ref: scu.174443