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M Lennon and Co Ltd (TC4488)
The taxpayer bought a Victorian end-of-terrace house in 2007 with a view to converting it into three flats. However the directors decided to demolish the existing house completely and construct and sell a single house instead. However to prevent the party wall with the next house falling down it was not possible to demolish the entire property. Instead half of the front façade was retained to support the party wall. As a result it was not necessary to obtain statutory planning consent because it was being built within the existing structure.
The taxpayer claimed input tax on the construction on the basis that he was making a zero-rated supply of a new dwelling under VATA1994 Sch 8 group 5 note 18. HMRC refused the claim saying the taxpayer had made an exempt supply of an...
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