The Commissioners for HM Revenue and Customs v Roy Shields: [2014] UKUT 0453 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Devlin on 24 October 2014.

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

• Category: Tax
• Release date: 24 October 2014

Read the full decision in The Commissioners for HM Revenue and Customs v Roy Shields: [2014] UKUT 0453 (TCC).

VALUE ADDED TAX – input tax - DIY Builders Scheme – construction of dwelling as equestrian facilities managers residence - whether designed as a dwelling for purposes of Group 8 of Schedule 5 VAT Act 1994 - whether description in planning application as equestrian facilities managers residence prohibited separate use of dwelling - no - whether planning permission condition that occupation of dwelling be limited to person solely employed by the equestrian business and any resident dependants prohibited separate use of dwelling - yes - appeal allowed.

Published 1 December 2016