Owen v Revenue & Customs [2014] UKFTT 245 (TC) (05 March 2014)

Owen v Revenue & Customs [2014] UKFTT 245 (TC) (05 March 2014)

The House, as a listed dwelling, was the building being altered by the construction of the garage. The requirements for zero-rating under Group 6, Schedule 8, VATA 1994 were satisfied by the House itself, without needing to rely on the extended definition for garages. HMRC's interpretation was too narrow and incorrectly applied the additional requirements for garages in all cases.

Citation
[2014] UKFTT 245
Parties
Appellant: Mr Ian Owen; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
05 March 2014
Procedural Posture
VAT Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal allowed
Legal Topics
VAT Zero Rating, Protected Buildings, Listed Building Alterations, Construction of Garages
Tax Law VAT Zero Rating Protected Buildings Listed Building Alterations Construction of Garages

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Parties

Mr Ian Owen

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the construction of a garage attached to a listed dwelling qualifies for VAT zero-rating under Group 6, Schedule 8, VATA 1994

Ratio Decidendi

The House, as a listed dwelling, was the building being altered by the construction of the garage. The requirements for zero-rating under Group 6, Schedule 8, VATA 1994 were satisfied by the House itself, without needing to rely on the extended definition for garages. HMRC's interpretation was too narrow and incorrectly applied the additional requirements for garages in all cases.

Court Disposition

Appeal allowed

Orders

  • The construction of the garage is eligible for VAT zero-rating under Group 6, Schedule 8, VATA 1994.