RCB/2/11 VAT—HMRCs' position following the First Tier Tribunal decision in the case of John PriceRevenue & Customs Brief, Issue 2. 25 January 2011This Brief explains HM Revenue & Customs' (HMRC) policy following the First Tier Tribunal decision in the case of John Price (TC/2010/01287).The Tribunal agreed with the appellant that roller blinds were “building materials” as defined by VATA 1994 Sch 8 Group 5 Note 22. As a result, the appellant was entitled to treat the VAT incurred on the purchase of the blinds as recoverable from HMRC under the provisions of the DIY Housebuilders and Converters VAT Refund
Revenue & Customs Brief, Issue 2. 25 January 2011
This Brief explains HM Revenue & Customs' (HMRC) policy following the First Tier Tribunal decision in the case of John Price (TC/2010/01287).
The Tribunal agreed with the appellant that roller blinds were “building materials” as defined by VATA 1994 Sch 8 Group 5 Note 22. As a result, the appellant was entitled to treat the VAT incurred on the purchase of the blinds as recoverable from HMRC under the provisions of the DIY Housebuilders and Converters VAT Refund
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