- The case involves a claim for VAT refund on the construction of a static caravan
- Appellant was advised by HMRC that construction was zero-rated for VAT
- HMRC rejected the claim stating that caravans are not covered under the DIY refund scheme
- Appellant appealed on grounds of being given wrong information
- HMRC argued that the appeal should be struck out due to lack of jurisdiction or no reasonable prospect of success
- Tribunal judge decided to strike out the appeal due to lack of jurisdiction
- Despite the decision, the judge expressed sympathy for the appellant who was wrongly advised by HMRC
- The law cited in the case is section 35 of the Value Added Tax Act 1994, which outlines the conditions for VAT refund on certain types of construction projects.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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