Jacqueline Williamson v Commissioners for Her Majesty's Revenue and Customs

Decision date: 7 June 2010

Neutral citation: [2010] UKFTT 254 (TC)

Overall AI summary confidence: high

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Short overview

This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.

AI confidence in this short overview: high

This case concerned whether works to a dilapidated property restored to a dwelling qualified for VAT zero-rating as construction of a dwellinghouse (Group 5, Item 2 Schedule 8) or as an approved alteration of a protected building (Group 6). The Tribunal found the building was not a protected building and no approved alteration was shown, and concluded the works fell within the exclusions for work on an "existing building" in Note (16) so zero-rating did not apply. The appellant's appeal was dismissed.

Ratio decidendi

This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.

AI confidence in this ratio decidendi summary: medium

The Tribunal treated whether a structure (here, four standing external walls and no roof) is an "existing building" as a question of fact assessed by reference to the circumstances and appearance before and after the works; and held that the decisive inquiry for Group 5 zero-rating is the character of the completed works—whether they represent a new building or an alteration/reconstruction/enlargement of an existing building—such that the exclusions in Note (16) apply to the latter.

Obiter dicta

This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.

AI confidence in this obiter dicta summary: medium

The Tribunal commented (obiter) that although a strict textual approach to the statutory wording may produce perceived unfairness, it could not depart from the statute; and noted authorities cautioning against overemphasis on "newness," recommending focus on the character of the completed works rather than abstract notions of newness.

Warning

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