In WR Dunster v HMRC (TC00727 – 20 October) an architect reclaimed VAT on the construction of a purpose-built houseboat. HMRC rejected the claim and he appealed. The Tribunal dismissed the appeal applying the principles in Parkinson v C & E (VTD 17257).
Why it matters: In Parkinson the Tribunal chairman observed that VATA 1994 s 35 ‘discriminates against houseboat builders’. The Tribunal here echoed his comments.
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In WR Dunster v HMRC (TC00727 – 20 October) an architect reclaimed VAT on the construction of a purpose-built houseboat. HMRC rejected the claim and he appealed. The Tribunal dismissed the appeal applying the principles in Parkinson v C & E (VTD 17257).
Why it matters: In Parkinson the Tribunal chairman observed that VATA 1994 s 35 ‘discriminates against houseboat builders’. The Tribunal here echoed his comments.
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:
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