Fengate Developments (A Partnership) v Customs & Excise [2004] EWCA Civ 1591 (01 December 2004)

Fengate Developments (A Partnership) v Customs & Excise [2004] EWCA Civ 1591 (01 December 2004)

The tribunal was entitled to find, based on the facts and construction of the TR1 in context, that Fengate transferred the whole of the Red Land as a partnership asset for £250,000, making a taxable supply for VAT purposes. There was no error of law in the tribunal's decision or its construction of the TR1.

Citation
[2004] EWCA Civ 1591
Parties
Appellant: Fengate Developments (A Partnership); Respondents: The Commissioners of Customs and Excise
Jurisdiction
England and Wales
Judgment Date
01 December 2004
Procedural Posture
Civil Appeal / Court of Appeal (civil Division) on Second Appeal From High Court, Chancery Division
Outcome
Appeal dismissed
Legal Topics
Value Added Tax (vat) Liability on Land Transfer, Construction of Land Transfer Documents, Partnership Assets and Beneficial Interests
Tax Law Property Law Value Added Tax (vat) Liability on Land Transfer Construction of Land Transfer Documents Partnership Assets and Beneficial Interests

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Parties

Fengate Developments (A Partnership)

Appellant

The Commissioners of Customs and Excise

Respondents

Procedural Posture

Civil Appeal / Court of Appeal (civil Division) on Second Appeal From High Court, Chancery Division

Legal Issues

  1. 1 Whether Fengate made a taxable supply of the Red Land for VAT purposes
  2. 2 Proper construction of the Land Registry Form TR1 and the nature of the transfer
  3. 3 Application of Schedule 10 paragraph 8 VATA 1994 to the transaction

Ratio Decidendi

The tribunal was entitled to find, based on the facts and construction of the TR1 in context, that Fengate transferred the whole of the Red Land as a partnership asset for £250,000, making a taxable supply for VAT purposes. There was no error of law in the tribunal's decision or its construction of the TR1.

Court Disposition

Appeal dismissed

Orders

  • Appellant to pay respondent's costs of the appeal and the High Court appeal, subject to detailed assessment if not agreed.
  • Permission to appeal to the House of Lords refused.