Market leading insight for tax experts
View online issue

Brims Construction Ltd v HMRC

In Brims Construction Ltd v HMRC (TC02455 – 24 January) a company had purchased a school which was a Grade 2 listed building from a council with the intention of developing it. The school site included a separate building. The company arranged for a contractor (B) to convert this building into residential accommodation. B treated its supplies as zero-rated. HMRC issued an assessment charging tax on the basis that the work did not qualify for zero-rating since the relevant planning permission prohibited the separate use of the building and the work therefore failed to meet the conditions of VATA 1994 Sch 8 Group 6 Note 2(c). The First-tier Tribunal dismissed B’s appeal applying the Upper Tribunal decision in HMRC v Lunn [2010] STC 493. Judge King specifically disapproved the earlier decisions in Wendels v HMRC [2010] UKFTT 476 (TC) TC00737 ...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top