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First-tier Tribunal’s decision in MacPherson concerning the VAT DIY scheme.
KEY POINTS
- The DIY builders’ scheme is in VATA 1994 s 35.
- Impact of the Court of Appeal’s decision for the taxpayer in CCE v Jacobs.
- The tribunal said it had to consider the conversion as a whole.
- Distinguishing s 30 and s 35.
When is the First-tier Tribunal not bound by a Court of Appeal decision? Apparently when it can distinguish the facts sufficiently to feel entitled to ignore it.
I have been pondering the First-tier Tribunal decision in DM and DD MacPherson (TC4756) insofar as it found it easy to dismiss the Court of Appeal decision in CCE v Jacobs [2005] STC 1518.
In the latter case Mr Jacobs bought a building which had been used as a residential school. It contained classrooms and other educational rooms on the ground floor bedrooms and bathrooms for...
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