Cadbury v Revenue & Customs [2013] UKFTT 97 (TC) (04 February 2013)

Cadbury v Revenue & Customs [2013] UKFTT 97 (TC) (04 February 2013)

VAT relief under Schedule 8 Group 12 item 2(i) is only available if the vessel is substantially and permanently adapted for use by a handicapped person before importation; as the adaptations were made after importation and the boat was not predominantly for the personal use of the disabled person, relief was not available and the assessment stands.

Citation
[2013] UKFTT 97
Parties
Appellant: William Cadbury; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
04 February 2013
Procedural Posture
VAT Import Assessment Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Zero Rating, Import Relief for Disabled Persons, Adaptation of Goods for Handicapped Use, Timing of Adaptations for VAT Relief
Tax Law VAT Zero Rating Import Relief for Disabled Persons Adaptation of Goods for Handicapped Use Timing of Adaptations for VAT Relief

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Parties

William Cadbury

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Import Assessment Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether adaptations made after importation qualify a vessel for VAT zero-rating under Value Added Tax Act 1994 Schedule 8 Group 12 item 2(i)
  2. 2 Whether the vessel was 'substantially and permanently adapted' for use by a handicapped person
  3. 3 Whether the supply was to the handicapped person for 'personal use'

Ratio Decidendi

VAT relief under Schedule 8 Group 12 item 2(i) is only available if the vessel is substantially and permanently adapted for use by a handicapped person before importation; as the adaptations were made after importation and the boat was not predominantly for the personal use of the disabled person, relief was not available and the assessment stands.

Court Disposition

Appeal dismissed

Orders

  • Assessment for import VAT in the sum of £20,260 stands
  • No VAT relief granted under Schedule 8 Group 12 item 2(i)