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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Barugh v Customs and Excise [2004] UKVAT V18725 (13 August 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18725.html Cite as: [2004] UKVAT V18725 |
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VAT — ZERO-RATING — construction of wall by non-registered individual claimed to be approved alteration of protected building qualifying for zero-rating — finding that supplies of materials made to appellant's son — appeal dismissed.
VAT — zero-rating — construction of wall —supplier of materials made no supply of services — tax on materials therefore outside terms of recovery in item 2 Group 6 Schedule 8 VATA 1994
MANCHESTER TRIBUNAL CENTRE
ROGER BARUGH Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Mr J D Demack (Chairman)
Mr A E Brown FCA
Sitting in public in York on 14 July 2004
The Appellant in person
Mr Nicholas Mason of Counsel instructed by the Solicitors office of HM Customs and Excise for the Respondents
© CROWN COPYRIGHT 2004
DECISION
" 1) the wall is not attached to the dwelling, and, is not within the provisions for relief from VAT; and
2) the materials were supplied, but not fitted, by the suppliers: they were supplied to Mark Barugh for private use, and thus the VAT charged could not be reclaimed. "
"2. The supply, in the course of an approved alteration of a protected building of any services other than the services of an architect, surveyor or any person acting as consultant or in a supervisory capacity.
3. The supply of building materials to a person to whom the supplier is supplying services within item 2 of this Group which include the incorporation of the materials into the building (or its site) in question". (Our emphasis)
David Demack
Chairman
Release Date:
MAN/03/759