Collins V Revenue & Customs [2012] UKFTT 347 (TC) (18 May 2012)

Collins V Revenue & Customs [2012] UKFTT 347 (TC) (18 May 2012)

There was insufficient evidence that vehicle turntables are commonly or usually incorporated by builders in dwellings in the UK; therefore, they do not meet the 'ordinarily incorporated' test required for VAT refund eligibility under the DIY Builders Scheme.

Citation
[2012] UKFTT 347
Parties
Appellant: Anthony Collins; Respondents: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
18 May 2012
Procedural Posture
VAT Refund Appeal Under DIY Builders Scheme / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, DIY Builders Scheme, Building Materials, Zero Rating, Ordinarily Incorporated Test
Tax Law Value Added Tax DIY Builders Scheme Building Materials Zero Rating Ordinarily Incorporated Test

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 5 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Anthony Collins

Appellant

The Commissioners for Her Majesty's Revenue & Customs

Respondents

Procedural Posture

VAT Refund Appeal Under DIY Builders Scheme / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether a vehicle turntable qualifies as an 'eligible building material' under the DIY Builders Scheme for VAT refund purposes by being 'ordinarily incorporated' in a dwelling or its site

Ratio Decidendi

There was insufficient evidence that vehicle turntables are commonly or usually incorporated by builders in dwellings in the UK; therefore, they do not meet the 'ordinarily incorporated' test required for VAT refund eligibility under the DIY Builders Scheme.

Court Disposition

Appeal dismissed