Wallis v Revenue & Customs [2013] UKFTT 81 (TC) (23 January 2013)

Wallis v Revenue & Customs [2013] UKFTT 81 (TC) (23 January 2013)

The replacement of windows in good repair with new triple glazed windows constituted an alteration, not repair or maintenance, and thus the supply was zero-rated for VAT. HMRC did not act unreasonably in defending or conducting the appeal, so no costs order was made against them.

Citation
[2013] UKFTT 81
Parties
Appellant: Leslie Wallis; First Respondent: The Commissioners for Her Majesty’s Revenue & Customs; Second Respondent: Envoygate (Installations) Limited, trading as The Original Box Sash Window Co
Jurisdiction
United Kingdom
Judgment Date
23 January 2013
Procedural Posture
VAT Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
VAT Zero Rating, Protected Buildings, Alterations Vs Repairs, Costs in Tribunal Proceedings
Tax Law VAT Zero Rating Protected Buildings Alterations Vs Repairs Costs in Tribunal Proceedings

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Parties

Leslie Wallis

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

First Respondent

Envoygate (Installations) Limited, trading as The Original Box Sash Window Co

Second Respondent

Procedural Posture

VAT Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether replacement of windows in a listed building with new triple glazed windows constitutes an alteration or repair/maintenance for VAT zero-rating purposes
  2. 2 Whether HMRC acted unreasonably in defending the appeal, justifying a costs order

Ratio Decidendi

The replacement of windows in good repair with new triple glazed windows constituted an alteration, not repair or maintenance, and thus the supply was zero-rated for VAT. HMRC did not act unreasonably in defending or conducting the appeal, so no costs order was made against them.

Court Disposition

Appeal allowed

Orders

  • The supply of new windows was zero-rated for VAT purposes under Item 3 Group 6 Schedule 8 VAT Act 1994.
  • No order as to costs against HMRC or the supplier.