Watson v Revenue & Customs [2010] UKFTT 526 (TC) (22 October 2010)

Watson v Revenue & Customs [2010] UKFTT 526 (TC) (22 October 2010)

The appeal fails because the appellant did not have statutory planning consent for a new dwelling at the time the works were carried out, and the retrospective planning permission was not backdated to before the commencement of works. Therefore, the requirements of Note 2(d) of Group 5 of Schedule 8 of VATA 1994 were not satisfied, and the appellant is not entitled to a VAT refund.

Citation
[2010] UKFTT 526
Parties
Appellant: Michael James Watson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 October 2010
Procedural Posture
VAT Refund Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Refunds, DIY Builders Scheme, Retrospective Planning Permission, Construction of Dwellings, Statutory Interpretation
Tax Law Planning Law VAT Refunds DIY Builders Scheme Retrospective Planning Permission Construction of Dwellings Statutory Interpretation

Case Brief

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Parties

Michael James Watson

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the appellant is entitled to a VAT refund under the DIY Builders and Converters VAT Refund Scheme for the construction of a new dwelling where retrospective planning permission was granted but not backdated to before the commencement of works.
  2. 2 Whether the requirements of Note 2(d) of Group 5 of Schedule 8 of VATA 1994 are satisfied in the appellant's circumstances.

Ratio Decidendi

The appeal fails because the appellant did not have statutory planning consent for a new dwelling at the time the works were carried out, and the retrospective planning permission was not backdated to before the commencement of works. Therefore, the requirements of Note 2(d) of Group 5 of Schedule 8 of VATA 1994 were not satisfied, and the appellant is not entitled to a VAT refund.

Court Disposition

Appeal dismissed