Space 2 Build Ltd v Revenue & Customs [2010] UKFTT 66 (TC) (12 February 2010)

Space 2 Build Ltd v Revenue & Customs [2010] UKFTT 66 (TC) (12 February 2010)

The works were carried out under a separate contract between the Appellant and Dunster Holdings Limited, not pursuant to the partnership deed, and were paid for by contractual sum rather than profit share; therefore, the supply is liable to VAT.

Citation
[2010] UKFTT 66
Parties
Appellant: Space 2 Build Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
12 February 2010
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Liability, Partnerships, Supply of Building Works, Contractual Payments Vs Profit Share
Tax Law VAT VAT Liability Partnerships Supply of Building Works Contractual Payments Vs Profit Share

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Parties

Space 2 Build Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (VAT)

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether building works supplied by the Appellant to a partnership are liable to VAT
  2. 2 Whether contractual payments to a partner under a separate contract are subject to VAT
  3. 3 Whether legitimate expectation arises from prior HMRC correspondence

Ratio Decidendi

The works were carried out under a separate contract between the Appellant and Dunster Holdings Limited, not pursuant to the partnership deed, and were paid for by contractual sum rather than profit share; therefore, the supply is liable to VAT.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.