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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.
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