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

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

Replacement of windows in good repair with new triple glazed windows constituted an alteration, not repair or maintenance, and thus supply was zero-rated under VAT Act 1994. HMRC did not act unreasonably in defending or conducting the appeal; no costs awarded.

Citation
[2013] UKFTT 81 (TC)
Parties
Appellant: Leslie Wallis; First Respondents: The Commissioners for Her Majesty’s Revenue & Customs; Second Respondents: Envoygate (Installations) Limited, trading as The Original Box Sash Window Co
Jurisdiction
United Kingdom
Judgment Date
23 January 2013
Procedural Posture
VAT Appeal / Final Judgment
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 Respondents

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

Second Respondents

Procedural Posture

VAT Appeal / Final Judgment

Legal Issues

  1. 1 Whether replacement of windows in a listed building constitutes alteration or repair/maintenance for VAT purposes
  2. 2 Whether HMRC acted unreasonably in defending the appeal and is liable for costs

Ratio Decidendi

Replacement of windows in good repair with new triple glazed windows constituted an alteration, not repair or maintenance, and thus supply was zero-rated under VAT Act 1994. HMRC did not act unreasonably in defending or conducting the appeal; no costs awarded.

Court Disposition

Appeal allowed

Orders

  • Supply of windows is zero-rated for VAT purposes
  • No costs awarded against HMRC or supplier