Jones v Revenue & Customs [2012] UKFTT 108 (TC) (08 February 2012)

Jones v Revenue & Customs [2012] UKFTT 108 (TC) (08 February 2012)

At the time the development took place, there was no statutory planning permission for demolition and new build, contrary to VAT Act requirements; retrospective permission was not backdated, so refund claim fails.

Citation
[2012] UKFTT 108 (TC)
Parties
Appellants: Mr and Mrs Kenneth Jones; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 February 2012
Procedural Posture
VAT Refund Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
VAT Refund Scheme, Statutory Planning Permission, Retrospective Planning Consent
Tax Law Administrative Law VAT Refund Scheme Statutory Planning Permission Retrospective Planning Consent

Case Brief

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Parties

Mr and Mrs Kenneth Jones

Appellants

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Refund Appeal / Final Judgment

Legal Issues

  1. 1 Whether statutory planning permission was in place at the time of demolition and new build for VAT refund eligibility
  2. 2 Whether retrospective planning permission can be backdated under Section 73A Town and Country Planning Act 1990

Ratio Decidendi

At the time the development took place, there was no statutory planning permission for demolition and new build, contrary to VAT Act requirements; retrospective permission was not backdated, so refund claim fails.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed.