*/
Value added tax – Recovery of tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-Tier tribunal (Tax Chamber) to the effect that the taxpayer was entitled to a refund of VAT claimed under s 35(4) of the Value Added Tax Act 1994 incurred in connection with the construction of a building for use as a dwelling. The tribunal decided that condition 4 of the planning consent had prohibited the separate use of the building with the result that the building was not 'designed as a dwelling' for the purposes of s 35(1A) of the Act and Note 2(c) of Group 5 of Sch 8 to the Act. Consequently, its construction did not attract a refund of VAT pursuant to s 35(1) of the Act.
Value added tax – Recovery of tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-Tier tribunal (Tax Chamber) to the effect that the taxpayer was entitled to a refund of VAT claimed under s 35(4) of the Value Added Tax Act 1994 incurred in connection with the construction of a building for use as a dwelling. The tribunal decided that condition 4 of the planning consent had prohibited the separate use of the building with the result that the building was not 'designed as a dwelling' for the purposes of s 35(1A) of the Act and Note 2(c) of Group 5 of Sch 8 to the Act. Consequently, its construction did not attract a refund of VAT pursuant to s 35(1) of the Act.
The Chair of the Bar sets out how the new government can restore the justice system
In the first of a new series, Louise Crush of Westgate Wealth considers the fundamental need for financial protection
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Possibly, but many barristers are glad he did…
Mental health charity Mind BWW has received a £500 donation from drug, alcohol and DNA testing laboratory, AlphaBiolabs as part of its Giving Back campaign
The Institute of Neurotechnology & Law is thrilled to announce its inaugural essay competition
How to navigate open source evidence in an era of deepfakes. By Professor Yvonne McDermott Rees and Professor Alexa Koenig
Brie Stevens-Hoare KC and Lyndsey de Mestre KC take a look at the difficulties women encounter during the menopause, and offer some practical tips for individuals and chambers to make things easier
Sir Geoffrey Vos, Master of the Rolls and Head of Civil Justice since January 2021, is well known for his passion for access to justice and all things digital. Perhaps less widely known is the driven personality and wanderlust that lies behind this, as Anthony Inglese CB discovers
The Chair of the Bar sets out how the new government can restore the justice system
No-one should have to live in sub-standard accommodation, says Antony Hodari Solicitors. We are tackling the problem of bad housing with a two-pronged approach and act on behalf of tenants in both the civil and criminal courts
-(1)-(002).tmb-carlisting.png?sfvrsn=7615eba7_1){kind=logo}
