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N Williams v HMRC

In N Williams v HMRC [2017] UKFTT 846 (21 December 2016) the FTT held that supplies of construction services made before retroactive planning permission was granted were not zero-rated.

HMRC had decided that construction services on a dwelling were only zero-rated from August 2015 the date on which retrospective planning permission had been granted but the appellant contended that zero rating should apply from the earlier date from which planning consent was effective; the beginning of the construction of the property in March 2015.

The FTT noted that the language of VATA 1994 Sch 8 Group 5 did not explicitly state the point in time at which the consent should have been granted or the construction carried out. In the FTT’s view the question was: ‘When was the planning permission granted?’ and the answer was August 2015. When the supplies were made no permission had...

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