Fengate Developments (A Partnership) v Customs & Excise

Fengate Developments (A Partnership) v Customs & Excise

The tribunal was entitled to find, based on the facts and documents, that Fengate transferred the whole of the Red Land as a partnership asset for £250,000 and received the benefit of the consideration, making it a taxable supply for VAT purposes. There was no error of law in the tribunal’s construction of the TR1 or application of the relevant statutory provisions.

Parties
Appellant: Fengate Developments (A Partnership); Respondent: The Commissioners of Customs and Excise
Jurisdiction
England and Wales
Judgment Date
01 December 2004
Procedural Posture
Civil Appeal / Court of Appeal, Second Appeal From High Court
Outcome
Appeal dismissed
Legal Topics
Value Added Tax (vat), Transfer of Land, Partnership Assets, Construction of Legal Documents
Tax Law Property Law Value Added Tax (vat) Transfer of Land Partnership Assets Construction of Legal Documents

Case Brief

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Parties

Fengate Developments (A Partnership)

Appellant

The Commissioners of Customs and Excise

Respondent

Procedural Posture

Civil Appeal / Court of Appeal, Second Appeal From High Court

Legal Issues

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

Ratio Decidendi

The tribunal was entitled to find, based on the facts and documents, that Fengate transferred the whole of the Red Land as a partnership asset for £250,000 and received the benefit of the consideration, making it a taxable supply for VAT purposes. There was no error of law in the tribunal’s construction of the TR1 or application of the relevant statutory provisions.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed
  • The appellant to pay the respondent’s costs of the appeal and the High Court appeal, subject to detailed assessment if not agreed