Market leading insight for tax experts
View online issue

J Campbell v HMRC

In J Campbell v HMRC [2017] UKFTT 104 (24 January 2017) the FTT found that a condition of occupation (which had been removed by the time of the hearing) precluded the relevant building from qualifying as a dwelling for the purpose of VATA 1994 s 35.

Mr Campbell had obtained planning permission to build a house adjacent to a building occupied by a livery business and subject to the condition that: ‘The occupation of the dwelling shall be limited to a person solely employed by the livery business.’ HMRC had therefore refused a refund of VAT as it considered that the condition prohibited the separate use of the house.

The FTT thought that the planning condition was identical to the condition in Burton [2016] UKUT 20 so that the house was not ‘designed as a dwelling’ for the purpose of s 35. During the time when the...

If you or your firm subscribes to, 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 '' for further assistance.