In HMRC v Roy Shields [2014] UKUT 0453 – 24 October 2014 the UT held that a dwelling subject to a specific occupation condition was not a dwelling for the purpose of the DIY Builders Scheme.
Mr Shields had appealed against HMRC’s refusal of his claim under VATA 1994 s 35 (DIY Builders Scheme) for the repayment of VAT incurred in the construction of a dwelling to be occupied by him and his wife on the site of his equestrian business. The FTT had allowed Mr Shields’ appeal.
The issue was whether the dwelling fell within the scope of VATA 1994 Sch 8 Group 5 Note 2(c): ‘the separate use or disposal of the dwelling is not prohibited by the term of any (…) statutory planning consent’. The planning consent was subject to the condition that any occupier of the new dwelling must be an employee of the...
