Alan Johnson v Revenue & Customs [2014] UKFTT 956 (TC) (15 October 2014)

Alan Johnson v Revenue & Customs [2014] UKFTT 956 (TC) (15 October 2014)

The Tribunal held that the relevant legislation is unambiguous: only VAT incurred on goods (building materials) incorporated into the building or its site is refundable under the DIY Housebuilders Scheme. The disputed invoices related to the hire of equipment and services, which are not eligible for refund. The appeal was dismissed.

Citation
[2014] UKFTT 956
Parties
Appellant: Alan Johnson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
15 October 2014
Procedural Posture
VAT Refund Appeal (diy Housebuilders Scheme) / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, DIY Housebuilders Scheme, Supply of Goods Vs Services, Building Materials, Section 35 VATA 1994
Tax Law VAT DIY Housebuilders Scheme Supply of Goods Vs Services Building Materials Section 35 VATA 1994

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Parties

Alan Johnson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Refund Appeal (diy Housebuilders Scheme) / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether VAT incurred on hire equipment and muckaway services is refundable under the DIY Housebuilders Scheme
  2. 2 Whether the supplies in question constitute goods or services under s35 VATA 1994

Ratio Decidendi

The Tribunal held that the relevant legislation is unambiguous: only VAT incurred on goods (building materials) incorporated into the building or its site is refundable under the DIY Housebuilders Scheme. The disputed invoices related to the hire of equipment and services, which are not eligible for refund. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • HMRC's decision to refuse the VAT refund of £885.11 is upheld.