United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Shields [2014] UKUT 453 (TCC) (24 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/453.html
Cite as: [2014] UKUT 453 (TCC), [2015] STC 643, [2014] BVC 541, [2014] STI 3237

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Revenue and Customs v Shields [2014] UKUT 453 (TCC) (24 October 2014)

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

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