VAT

Ebley House Ltd (TC2816)

Courts and tribunals don’t always arrive at correct decisions

A residential property was purchased and plans were drawn up for its demolition and the construction of three new homes. But planning permission was refused, so the original property will be retained and one new home built instead

Drumkinnon Joinery and Building Ltd (TC2810)

Two properties are being developed as student accommodation. One will have clusters of bedrooms, with en-suite facilities, but a shared living room and kitchen. The other will have self-contained studios

Prescription Eyewear Ltd (TC2759)

Situations in which planned adjustments to regulations could save VAT for manufacturing and exporting businesses

An employer anticipates buying gifts for several employees who are approaching retirement. Will the firm be able to recover the input VAT incurred and is there any VAT chargeable on the gift? Is this a business supply?

Arkeley v CRC, Upper Tribunal (Tax and Chancery Chamber)

R (on the application of Rouse) v CRC, Upper Tribunal (Tax and Chancery Chamber)

D La Roche (TC2758)

A company director has purchased a prestigious new car as a means to impress potential customers and secure new business. He has reclaimed the VAT on the basis that, because his home is the business base, there is no personal use of the vehicle