Market leading insight for tax experts
View online issue

Victor Alexander Dunlop v HMRC

In Victor Alexander Dunlop v HMRC [2014] UKFTT 1054 (24 November 2014) the FTT found that a garage built outside the curtilage of Auchenskeoch Lodge was ‘occupied together with a dwelling’.

Mr Dunlop was appealing against HMRC’s refusal of a claim under the VAT refunds for DIY house builders’ scheme. HMRC considered that the building was ‘a garage occupied together with a dwelling’ during the period of ten years preceding the commencement of the works (VATA 1994 s 35(8)); and that therefore it was excluded from the scheme.

The building had been built in the 1800s as a bathing house next to a mansion. When the bathing fashion had passed the pool had been filled in to provide a floor at ground level. Photographs taken prior to 2004 showed a rectangular building which could be opened by sliding both parts of the doors along...

If you or your firm subscribes to Taxjournal.com, 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 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top