Miss Carol Legge v Her Majesty's Revenue & Customs, V 20964
| Jurisdiction | UK Non-devolved |
| Judge | Mr Kenneth MURE QC |
| Judgment Date | 25 February 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Miss Carol Legge |
| Reference | V 20964 |
| Court | VAT & Duties Tribunal (UK) |
20964
Value Added Tax – building works – 5% reduced rate on residential conversions – whether Respondents liable to refund balance where standard rate tax paid – appeal fails – VATA 1994 Section 29A, Schedule 7A, Group 6.
MISS CAROL LEGGE Appellant
- and -
Tribunal: (Chairman): Mr Kenneth Mure, QC
Sitting at Aberdeen on 3 February 2009
for the Appellant Appearance in person assisted by her husband, Mr Johnston
for the Respondents Ms Julie Strachan, Shepherd + Wedderburn LLP
© CROWN COPYRIGHT 2009.
DECISIONThis appeal relates to £6495.91 of VAT paid for building work and materials. The facts were not disputed and may be summarised as follows. The Appellant and her husband sought to convert a barn into two holiday lettings. On a previous occasion they had renovated a derelict building and recovered VAT under Section 35 VATA. They were advised by the Respondents’ officers that this relief would not be available in the present case as the holiday lets would represent “a business”: Documents 1, 2. However, they were told that the 5% reduced rate under Section 29A would be available: Document 13. Crucially they were not forewarned that the reduced rate had to be negotiated with the contractors before payment. In the event they paid the standard rate to the seven or so contractors who carried out the work in the belief that they could reclaim the excess 12½% directly from the Respondents.
By letter dated 6 October 2006 (Document 18) the Respondents indicated that the...
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