Culverwell v Revenue & Customs [2009] UKFTT 276 (TC) (22 October 2009)

Culverwell v Revenue & Customs [2009] UKFTT 276 (TC) (22 October 2009)

The appellant is not entitled to a refund from HMRC for VAT incorrectly charged by suppliers on zero-rated supplies under Section 35 VATA 1994; the correct remedy is a civil claim against the suppliers.

Citation
[2009] UKFTT 276 (TC)
Parties
Appellant: Michael Roy Culverwell; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 October 2009
Procedural Posture
VAT Refund Appeal (diy Builder’s Scheme) / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT, DIY Builder’s Scheme, Zero Rating, Refund of VAT, Section 35 VATA 1994
Tax Law VAT DIY Builder’s Scheme Zero Rating Refund of VAT Section 35 VATA 1994

Case Brief

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Parties

Michael Roy Culverwell

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Refund Appeal (diy Builder’s Scheme) / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether the appellant is entitled to a refund of VAT from HMRC under Section 35 of VATA 1994 for VAT incorrectly charged by suppliers on supply and fit of doors and windows in a new dwelling.

Ratio Decidendi

The appellant is not entitled to a refund from HMRC for VAT incorrectly charged by suppliers on zero-rated supplies under Section 35 VATA 1994; the correct remedy is a civil claim against the suppliers.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs