Brennan v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2015] UKFTT 557 (TC) (06 November 2015)

Brennan v Revenue & Customs (VAT - BUILDERS : Do -it-yourself) [2015] UKFTT 557 (TC) (06 November 2015)

The appellant did not satisfy the statutory requirements for a VAT refund under s 35 VATA 1994 and Schedule 8 Group 5 because the works were not lawful at the time they were carried out, exceeded the scope of planning permissions, did not amount to a new build as defined, and the refund application failed to comply with Regulation 201 VAT Regulations 1995. Retrospective planning permission or building control approval does not cure these deficiencies.

Citation
[2015] UKFTT 557 (TC)
Parties
Appellant: Thomas Brennan; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 November 2015
Procedural Posture
VAT Refund Appeal (diy Builders Scheme) / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
VAT Refund Eligibility, DIY Builders Scheme, Planning Permission Requirements, Retrospective Planning Consent, Statutory Interpretation
Tax Law Administrative Law VAT Refund Eligibility DIY Builders Scheme Planning Permission Requirements Retrospective Planning Consent Statutory Interpretation

Case Brief

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Parties

Thomas Brennan

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the works carried out by the appellant qualified as the construction of a new dwelling for VAT refund purposes under s 35 VATA 1994 and Schedule 8 Group 5
  2. 2 Whether the works were lawful at the time they were carried out
  3. 3 Whether retrospective planning permission or building control approval regularises works for VAT refund eligibility

Ratio Decidendi

The appellant did not satisfy the statutory requirements for a VAT refund under s 35 VATA 1994 and Schedule 8 Group 5 because the works were not lawful at the time they were carried out, exceeded the scope of planning permissions, did not amount to a new build as defined, and the refund application failed to comply with Regulation 201 VAT Regulations 1995. Retrospective planning permission or building control approval does not cure these deficiencies.

Court Disposition

Appeal dismissed