Opal Carleton Ltd v Revenue & Customs [2010] UKFTT 353 (TC) (29 July 2010)

Opal Carleton Ltd v Revenue & Customs [2010] UKFTT 353 (TC) (29 July 2010)

The tribunal held that the refurbished units remained student accommodation for a relevant residential purpose, not qualifying as 'changed number of dwellings conversion' for reduced rate VAT. The substance of the transaction, lease restrictions, and planning undertakings confirmed the use as student halls of...

Source-derived case information.

Citation
[2010] UKFTT 353
Parties
Appellant: Opal Carleton Ltd; Respondent: Revenue & Customs (HMRC)
Jurisdiction
United Kingdom
Judgment Date
29 July 2010
Procedural Posture
VAT Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Reduced Rate, Student Accommodation, Dwellings, Value Added Tax Act 1994
Tax Law VAT Reduced Rate Student Accommodation Dwellings Value Added Tax Act 1994

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Parties

Opal Carleton Ltd

Appellant

Revenue & Customs (HMRC)

Respondent

Procedural Posture

VAT Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether refurbishment works for student accommodation qualify for reduced rate VAT as 'changed number of dwellings conversion' or are liable to standard rate as 'relevant residential purpose'

Ratio Decidendi

The tribunal held that the refurbished units remained student accommodation for a relevant residential purpose, not qualifying as 'changed number of dwellings conversion' for reduced rate VAT. The substance of the transaction, lease restrictions, and planning undertakings confirmed the use as student halls of residence. Relief must be interpreted strictly and does not apply.

Court Disposition

Appeal dismissed

Orders

  • VAT to be paid at the standard rate
  • No award as to costs