Morfee v Revenue and Customs (VAT - ZERO-RATING : Protected buildings) [2016] UKFTT 602 (TC) (22 August 2016)

Morfee v Revenue and Customs (VAT - ZERO-RATING : Protected buildings) [2016] UKFTT 602 (TC) (22 August 2016)

The roofing works were supplied in the course of an approved alteration of a protected building, as part of a larger project for which listed building consent was obtained. The works should be zero-rated, as the project as a whole constituted an alteration, not repair or maintenance. The strike-out application succeeded for the earlier appeal as there was no appealable decision, and no costs order was warranted against HMRC.

Citation
[2016] UKFTT 602 (TC)
Parties
Appellant: Robert Morfee; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
22 August 2016
Procedural Posture
VAT ZERO RATING : Protected Buildings / First Tier Tribunal (tax Chamber) Substantive Appeal and Strike Out Application
Outcome
Appeal TC/2014/05172 allowed; Appeal TC/2013/00369 struck out; Costs application dismissed
Legal Topics
Zero Rating of VAT, Protected Buildings, Approved Alterations, Appeal Jurisdiction, Costs Orders
Tax Law VAT Zero Rating of VAT Protected Buildings Approved Alterations Appeal Jurisdiction Costs Orders

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 13 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Robert Morfee

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT ZERO RATING : Protected Buildings / First Tier Tribunal (tax Chamber) Substantive Appeal and Strike Out Application

Legal Issues

  1. 1 Whether roofing works to a listed outbuilding were zero-rated as approved alterations under item 2, Group 6, Schedule 8, VATA 1994
  2. 2 Whether HMRC’s strike-out application in appeal TC/2013/00369 should succeed for lack of jurisdiction
  3. 3 Whether the appellant is entitled to a costs order for alleged unreasonable conduct by HMRC

Ratio Decidendi

The roofing works were supplied in the course of an approved alteration of a protected building, as part of a larger project for which listed building consent was obtained. The works should be zero-rated, as the project as a whole constituted an alteration, not repair or maintenance. The strike-out application succeeded for the earlier appeal as there was no appealable decision, and no costs order was warranted against HMRC.

Court Disposition

Appeal TC/2014/05172 allowed; Appeal TC/2013/00369 struck out; Costs application dismissed

Orders

  • The roofing works are to be zero-rated for VAT purposes under item 2, Group 6, Schedule 8, VATA 1994.
  • Appeal TC/2013/00369 is struck out for lack of jurisdiction.