HMRC v The British Disabled Flying Association
| Jurisdiction | UK Non-devolved |
| Judge | Judge Greg Sinfield , |
| Judgment Date | 26 March 2013 |
| Neutral Citation | [2013] UKUT 0162 (TCC) |
| Respondent | but one aircraft not so designed at time of supply - whether |
| Appellant | whether Tribunal has jurisdiction to decide whether |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/21/2012 |
[2013] UKUT 0162 (TCC)
Appeal number FTC/21/2012
VAT – zero rating – aircraft for use by disabled persons - whether aircraft modified
for use by disabled persons after manufacture are "designed" for such use – held yes
but one aircraft not so designed at time of supply - whether Respondent is a “relevant
establishment” for the purposes of Group 15 to Schedule 8 VAT Act 1994 – held no –
whether Tribunal has jurisdiction to decide whether appellant had legitimate
expectation – held no - appeal allowed in relation to one aircraft and dismissed in
relation to the other
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Appellants
- and –
THE BRITISH DISABLED FLYING ASSOCIATION Respondent
Tribunal:
Judge Greg Sinfield
Judge Richard Barlow
Sitting in public in London on 29 January 2013
Nicola Shaw QC, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Appellants
Kieron Beal QC, instructed by Hausfeld & Co LLP, for the Respondents
© CROWN COPYRIGHT 2013
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