Andras Bokor v Commissioners for Her Majesty's Revenue and Customs
Decision date: 24 November 2009
Neutral citation: [2009] UKFTT 322 (TC)
Overall AI summary confidence: high
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
Mr Andras Bokor bought timber and other component materials, cut and specified to construct bespoke decking enabling his wheelchair‑using wife to access a balcony; suppliers charged VAT and he sought a refund under Group 12, Schedule 8 VATA. The Tribunal dismissed his appeal, holding the component materials were not "equipment and appliances" designed solely for a handicapped person, paragraph (h) did not apply because it presumes pre‑existing goods rather than raw components used to construct new goods, and no relevant service brought other Items into play.
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: high
The Tribunal treated "equipment and appliances" in Group 12 as to be construed in the context of the specific examples in paragraphs (a)–(f), so ordinary component materials and raw materials specified for a bespoke project do not qualify; the relevant items apply to completed goods designed solely for use by a disabled person, and paragraph (h) on "parts and accessories" presumes the existence of the primary goods rather than covering component materials used to build them.
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 noted that VAT Notice 701/7/02 is not binding law and did not rely on it, and that suppliers' knowledge that materials were intended for use by a disabled person does not alter the statutory characterisation of the goods.