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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Fireguard Developments Ltd v Revenue & Customs (VAT - EXEMPT SUPPLIES : Land) [2018] UKFTT 284 (TC) (30 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06514.html
Cite as: [2018] UKFTT 284 (TC)(30 May 2018)
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| Decision Number: | TC 06514 |
| Appellant: | Fireguard Developments Ltd |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Richard CHAPMAN |
| Date Of Decision: | 30/05/2018 |
| Main Category: | VAT - EXEMPT SUPPLIES |
| Main Subcategory: | Land |
| Notes: | VAT - input tax - whether attributable to an exempt or zero - rated supply - Item 1 of Group 5 of Schedule 8 to VATA 1994 - Note 7 - whether or not two properties had been used as dwellings in the period of ten years immediately preceding their sales - agreement in respect of one property that it had not been used as a dwelling within the ten year period - finding that the second property had been used as a dwelling within the ten year period - appeal allowed in part |