Williamson v Revenue & Customs [2010] UKFTT 254 (TC) (07 June 2010)

Williamson v Revenue & Customs [2010] UKFTT 254 (TC) (07 June 2010)

The restoration works did not qualify for zero-rating because they constituted the conversion, reconstruction, alteration, or enlargement of an existing building, as defined and excluded by VATA 1994 Schedule 8, Group 5, Note (16). The property was not a protected or listed building, so Group 6 did not apply. The essential structure and nature of the building was retained, and the works fell within the statutory exclusions.

Citation
[2010] UKFTT 254
Parties
Appellant: Jacqueline Williamson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
07 June 2010
Procedural Posture
VAT Appeal / First Tier Tribunal (tax) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Zero Rating, Building Works, Restoration of Dwellinghouse
Tax Law Value Added Tax Zero Rating Building Works Restoration of Dwellinghouse

Case Brief

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Parties

Jacqueline Williamson

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax) Substantive Decision

Legal Issues

  1. 1 Whether restoration works to a dwellinghouse qualify for VAT zero-rating under VATA 1994 Schedule 8, Groups 5 and 6

Ratio Decidendi

The restoration works did not qualify for zero-rating because they constituted the conversion, reconstruction, alteration, or enlargement of an existing building, as defined and excluded by VATA 1994 Schedule 8, Group 5, Note (16). The property was not a protected or listed building, so Group 6 did not apply. The essential structure and nature of the building was retained, and the works fell within the statutory exclusions.

Court Disposition

Appeal dismissed