Nellstar Properties Ltd v The Commissioners for HMRC

Nellstar Properties Ltd v The Commissioners for HMRC

The Tribunal found that the Appellant, through Mr Smith, knew that the construction was of a hotel extension and not residential property, and deliberately failed to account for VAT. The conduct was deliberate, justifying the extended time limit for assessment. The assessments were made within the statutory period. The appeal was dismissed.

Parties
Appellant: Nellstar Properties Ltd; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
09 April 2026
Procedural Posture
Tax Appeal / Judgment After Full Hearing
Outcome
Appeal dismissed
Legal Topics
VAT Assessments, Zero Rating of Construction Services, Deliberate Conduct, Time Limits for Assessments
Tax Law VAT Assessments Zero Rating of Construction Services Deliberate Conduct Time Limits for Assessments

Case Brief

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Parties

Nellstar Properties Ltd

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Full Hearing

Legal Issues

  1. 1 Whether the Appellant's construction services qualified for zero-rating under VATA
  2. 2 Whether the Appellant's conduct was deliberate, permitting extended time limits for assessment
  3. 3 Whether the VAT assessments were made within the statutory time limits

Ratio Decidendi

The Tribunal found that the Appellant, through Mr Smith, knew that the construction was of a hotel extension and not residential property, and deliberately failed to account for VAT. The conduct was deliberate, justifying the extended time limit for assessment. The assessments were made within the statutory period. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • All four VAT assessments are upheld.