Boggis v Revenue and Customs (VAT - BUILDERS : Do -it-yourself) [2016] UKFTT 794 (TC) (02 December 2016)

Boggis v Revenue and Customs (VAT - BUILDERS : Do -it-yourself) [2016] UKFTT 794 (TC) (02 December 2016)

The planning condition imposed an essential link between occupation of the barn and either the equestrian enterprise or the farmhouse, prohibiting separate use. This amounts to a prohibition under Note 2(c) to Group 5 of Schedule 8 VATA, so the barn does not qualify as a 'building designed as a dwelling' for VAT purposes and is not eligible for zero rating.

Citation
[2016] UKFTT 794
Parties
Appellant: Peter Boggis; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 December 2016
Procedural Posture
VAT Appeal (diy Housebuilder Scheme) / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
DIY Housebuilder Scheme, Zero Rating, Planning Permission Conditions, VAT Refund Eligibility
Tax Law VAT DIY Housebuilder Scheme Zero Rating Planning Permission Conditions VAT Refund Eligibility

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 7 Party arguments 2
Sign in to unlock

Parties

Peter Boggis

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether planning condition 4 constitutes a prohibition on the separate use of the barn under Note 2(c) to Group 5 of Schedule 8 VATA
  2. 2 Whether the barn qualifies as a 'building designed as a dwelling' for VAT purposes

Ratio Decidendi

The planning condition imposed an essential link between occupation of the barn and either the equestrian enterprise or the farmhouse, prohibiting separate use. This amounts to a prohibition under Note 2(c) to Group 5 of Schedule 8 VATA, so the barn does not qualify as a 'building designed as a dwelling' for VAT purposes and is not eligible for zero rating.

Court Disposition

Appeal dismissed