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 supplied under a contract between the Appellant and Dunster Holdings Limited, not to a partner in the partnership, and were paid for by contractual sum rather than profit share; therefore, the supplies are liable to VAT.

Citation
[2010] UKFTT 66 (TC)
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), Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Liability, Partnerships, Supply of Building Works, Contractual Interpretation
Tax Law VAT VAT Liability Partnerships Supply of Building Works Contractual Interpretation

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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), Final Decision

Legal Issues

  1. 1 Whether building works supplied by the Appellant to a partnership are liable to VAT
  2. 2 Whether the supply was made to a partner or to a third party
  3. 3 Whether legitimate expectation based on prior HMRC correspondence applies

Ratio Decidendi

The works were supplied under a contract between the Appellant and Dunster Holdings Limited, not to a partner in the partnership, and were paid for by contractual sum rather than profit share; therefore, the supplies are liable to VAT.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.