Commentary

RCB/2/11 VAT—HMRCs' position following the First Tier Tribunal decision in the case of John Price

Part V16 Forms and other HMRC material

RCB/2/11 VAT—HMRCs' position following the First Tier Tribunal decision in the case of John Price

RCB/2/11 VAT—HMRCs' position following the First Tier Tribunal decision in the case of John Price

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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