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 refurbishment works did not alter the use of the premises from student accommodation (relevant residential purpose) to dwellings; the substance of the transaction and planning restrictions confirm continued use as student halls of residence, thus VAT is payable at the standard rate.

Source-derived case information.

Citation
[2010] UKFTT 353 (TC)
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

Source-derived case record

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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 to student accommodation qualify for reduced rate VAT as 'changed number of dwellings conversion' under Schedule 7A VATA 1994
  2. 2 Whether the accommodation is liable to VAT at standard rate as 'relevant residential purpose'

Ratio Decidendi

The refurbishment works did not alter the use of the premises from student accommodation (relevant residential purpose) to dwellings; the substance of the transaction and planning restrictions confirm continued use as student halls of residence, thus VAT is payable at the standard rate.

Court Disposition

Appeal dismissed

Orders

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