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NK Motors v HMRC

In NK Motors v HMRC [2015] UKFTT 201 (8 May 2015) the FTT found that construction works were solely attributable to exempt supplies.

Mr and Mrs Kumar were partners in NK Motors. The partnership held a number of properties including Jesse Farm. NK Motors had granted a licence to a company owned by Mr Kumar which ran a ‘DIY livery business’ under which stabling space was made available to local residents. Mr Kumar had not elected to waive the exemption in relation to Jesse Farm so that the supply of the licence was exempt. The partnership also made taxable supplies so that the partial exemption applied.

Mr Kumar had carried out a wide range of construction works on the farm and the issue was the recovery of input tax in relation to barn repairs. HMRC considered that the cost of the barn repairs was entirely attributable to...

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