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M Catchpole v HMRC

In M Catchpole v HMRC (TC01995 – 1 June) an individual (C) lived with a partner (P) who had two children from a previous relationship. C decided to build a house comprising two separate buildings one metre apart and linked by timber decking. Each of the buildings comprised two bedrooms and the larger building also contained a bathroom living-room and kitchen. The bedrooms in the smaller building were occupied by P’s children. C claimed a refund of tax under VATA 1994 s 35. HMRC rejected the claim but the First-tier Tribunal allowed C’s appeal. Judge Nowlan held that the fact that the dwelling-house contained two separate buildings did not prevent it from qualifying for relief under s 35.

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Why it matters: VATA 1994 s 35 provides for a refund of VAT to a person constructing ‘a building designed as a dwelling...

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