Podolsky v Revenue & Customs [2009] UKFTT 387 (TC) (31 December 2009)

Podolsky v Revenue & Customs [2009] UKFTT 387 (TC) (31 December 2009)

The subject building, having been used in part as a garage occupied together with a dwelling within the relevant period, falls within Note 8 of Group 5 to Schedule 8 as applied by section 35(4) of the VAT Act 1994, and is therefore excluded from qualification as a non-residential building for the purposes of a VAT...

Source-derived case information.

Citation
[2009] UKFTT 387
Parties
Appellant: Joseph Podolsky; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
31 December 2009
Procedural Posture
VAT Refund Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Refund, Residential Conversion, Non Residential Building, Garage Exclusion, DIY Housebuilder Scheme
Tax Law VAT Refund Residential Conversion Non Residential Building Garage Exclusion DIY Housebuilder Scheme

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Parties

Joseph Podolsky

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (VAT)

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant is entitled to a VAT refund under section 35(1C) of the VAT Act 1994 for the conversion of a building to a dwelling, considering the application of Note 8 of Group 5 to Schedule 8 as applied by section 35(4)

Ratio Decidendi

The subject building, having been used in part as a garage occupied together with a dwelling within the relevant period, falls within Note 8 of Group 5 to Schedule 8 as applied by section 35(4) of the VAT Act 1994, and is therefore excluded from qualification as a non-residential building for the purposes of a VAT refund under section 35(1D).

Court Disposition

Appeal dismissed