Market leading insight for tax experts
View online issue

Mr & Mrs S Gardiner v HMRC

In Mr & Mrs S Gardiner v HMRC (TC02390 – 6 December) a woman operated an equestrian business. She and her husband obtained planning permission for the construction of a new dwelling to be used by an employee of her business. They claimed a refund of VAT under VATA 1994 s 35. HMRC rejected the claim on the grounds that VATA 1994 s 35(1)(b) provided that a refund was only due where the works were ‘otherwise than in the course of any business’. The First-tier Tribunal dismissed the couple’s appeal against this decision applying the principles laid down in Poultries Al Hilal Ltd (VTD 20381).

Why it matters: VATA 1994 s 35 provides for refunds of VAT to people constructing ‘certain buildings’. VATA 1994 s 35(1)(b) provides that such a refund is only due where ‘his...

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.