Keyword

separate use or disposal

2 decisions turning on separate use or disposal.

Mr David Sherratt and Mrs Elizabeth Sherratt v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)9 Jun 2011[2011] UKFTT 381 (TC)Added 6 Aug 2026

Mr David Sherratt and Mrs Elizabeth Sherratt built a farmhouse at Brickyard Farm, Pincet Lane, North Kilworth, Lutterworth, adjacent to farm buildings, under an outline planning permission dated 5 December 2006 for the erection…

Anthony Christopher Collins v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal27 Apr 2006Added 6 Aug 2026

The appellant, Anthony Christopher Collins, sought a refund of VAT under the "Do it yourself (DIY) builders scheme" in respect of works converting part of a former stable block near Hereford into his own home. The stable block…

tax-appeals separate use or disposal planning permission vat statutory construction