The Commissioners for HM Revenue and Customs v Richard Burton: [2016] UKUT 0020 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Barling on 21 January 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 21 January 2016

Read the full decision in The Commissioners for HM Revenue and Customs v Richard Burton: [2016] UKUT 0020 (TCC).

VALUE ADDED TAX –- DIY Builders Scheme – construction of dwelling - whether designed as a dwelling for purposes of subsection 35(1A)(a) and Note (2)(c) to Group 5 of Schedule 8 to VAT Act 1994 - whether descriptions and other details of development contained in planning application and/or in planning consent prohibited “separate use” of dwelling for purposes of Note (2)(c) leaving aside terms of occupancy condition in planning consent - no - whether that condition amounted to such a prohibition - yes - appeal allowed.

Published 1 December 2016