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Value added tax – Recovery of tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-Tier tribunal (Tax Chamber) to the effect that the taxpayer was entitled to a refund of VAT claimed under s 35(4) of the Value Added Tax Act 1994 incurred in connection with the construction of a building for use as a dwelling. The tribunal decided that condition 4 of the planning consent had prohibited the separate use of the building with the result that the building was not 'designed as a dwelling' for the purposes of s 35(1A) of the Act and Note 2(c) of Group 5 of Sch 8 to the Act. Consequently, its construction did not attract a refund of VAT pursuant to s 35(1) of the Act.
Value added tax – Recovery of tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-Tier tribunal (Tax Chamber) to the effect that the taxpayer was entitled to a refund of VAT claimed under s 35(4) of the Value Added Tax Act 1994 incurred in connection with the construction of a building for use as a dwelling. The tribunal decided that condition 4 of the planning consent had prohibited the separate use of the building with the result that the building was not 'designed as a dwelling' for the purposes of s 35(1A) of the Act and Note 2(c) of Group 5 of Sch 8 to the Act. Consequently, its construction did not attract a refund of VAT pursuant to s 35(1) of the Act.
The Bar Council faces both opportunities and challenges on our key areas this year
Exclusive Q&A with Henry Dannell
Casey Randall of AlphaBiolabs discusses the benefits of Non-invasive Prenatal Paternity testing for the timely resolution of family disputes
By Louise Crush of Westgate Wealth Management
Have you considered being a barrister in the British Army? Here’s an insight into a career in Army Legal Services
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
As the international community strives towards a more inclusive future, ongoing dialogue and reform will be essential to harmonise the Convention on the Rights of Persons with Disabilities with the complex realities of disability, says Christina Warner
‘Hard work and commitment can open doors. I believe that I am proof of that,’ says Senior Treasury Counsel Louise Oakley. She tells Anthony Inglese CB about her journey from Wolverhampton to the Old Bailey
What's it like being a legal trainee at the Crown Prosecution Service? Amy describes what drew her to the role, the skills required and a typical day in the life
Barbara Mills KC wants to raise the profile of the family Bar. She also wants to improve wellbeing and enhance equality, diversity and inclusion in the profession. She talks to Joshua Rozenberg KC (hon) about her plans for the year ahead
The winning essay is ‘A fiction of defendant participation: Single Justice Procedure offences should be moved to the civil jurisdiction’ by Hal McNulty
