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 requires occupation of the barn to be linked either to the equestrian enterprise or to the farmhouse, prohibiting its separate use as a dwelling; this constitutes a prohibition under Note 2(c) to Group 5 of Schedule 8 VATA 1994, so the barn does not qualify for zero rating under the DIY Housebuilder Scheme.

Citation
[2016] UKFTT 794 (TC)
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 After Review
Outcome
Appeal dismissed
Legal Topics
VAT Zero Rating, DIY Housebuilder Scheme, Planning Permission Conditions, Separate Use Prohibition
Tax Law Planning Law VAT Zero Rating DIY Housebuilder Scheme Planning Permission Conditions Separate Use Prohibition

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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 After Review

Legal Issues

  1. 1 Whether planning condition 4 constitutes a prohibition on the separate use of the barn for VAT zero rating purposes under Note 2(c) to Group 5 of Schedule 8 VATA 1994

Ratio Decidendi

The planning condition requires occupation of the barn to be linked either to the equestrian enterprise or to the farmhouse, prohibiting its separate use as a dwelling; this constitutes a prohibition under Note 2(c) to Group 5 of Schedule 8 VATA 1994, so the barn does not qualify for zero rating under the DIY Housebuilder Scheme.

Court Disposition

Appeal dismissed