Fraser v Revenue & Customs (VAT - DIY House Builders Scheme) [2019] UKFTT 573 (TC) (12 September 2019)

Fraser v Revenue & Customs (VAT - DIY House Builders Scheme) [2019] UKFTT 573 (TC) (12 September 2019)

The property was completed by December 2015 (or at the latest June 2016), and the appellant could have submitted alternative evidence of completion. The statutory three-month time limit for claiming a VAT refund is absolute, and the claim was made out of time. The Tribunal has no discretion to extend the time limit regardless of the circumstances.

Citation
[2019] UKFTT 573 (TC)
Parties
Appellant: Stewart Fraser; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
12 September 2019
Procedural Posture
VAT Refund Appeal (diy House Builders Scheme) / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Refund, DIY House Builders Scheme, Statutory Time Limits, Definition of Completion, Administrative Discretion
Tax Law VAT Refund DIY House Builders Scheme Statutory Time Limits Definition of Completion Administrative Discretion

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Parties

Stewart Fraser

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Refund Appeal (diy House Builders Scheme) / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant's claim for a VAT refund was made within the statutory time limit under Regulation 201 of the 1995 Regulations
  2. 2 Whether the definition of 'completion' for the purposes of the time limit required the issue of a completion certificate

Ratio Decidendi

The property was completed by December 2015 (or at the latest June 2016), and the appellant could have submitted alternative evidence of completion. The statutory three-month time limit for claiming a VAT refund is absolute, and the claim was made out of time. The Tribunal has no discretion to extend the time limit regardless of the circumstances.

Court Disposition

Appeal dismissed

Orders

  • The appellant's claim for a VAT refund is refused.