Cantrell (t/a Foxearth Lodge) v Commissioners of Customs & Excise, Court of Appeal - Chancery Division, March 06, 2003, [2003] EWHC 404 (Ch)

Reporting Judge: [2003] EWHC 404 (Ch)

President: Cantrell (t/a Foxearth Lodge) v Commissioners of Customs & Excise

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Extract

Cantrell (t/a Foxearth Lodge) v Commissioners of Customs & Excise, Court of Appeal - Chancery Division, March 06, 2003, [2003] EWHC 404 (Ch)

Case No: CH/2002/APP/850

Neutral Citation Number [2003] EWHC 404 (Ch)

IN THE HIGH COURT OF JUSTICE

CHANCERY DIVISION ON APPEAL

FROM THE VAT AND DUTIES TRIBUNAL

Royal Courts of Justice

Strand, London, WC2A 2LL

Date: 6th March 2003

Before :

THE VICE-CHANCELLOR

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Between :

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Mr. Jonathan Peacock QC (instructed by Messrs Mills & Reeve) for the Appellants

Mr. Raymond Hill (instructed by Solicitors for Customs & Excise) for the Respondents

Hearing date : 27th February 2003

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Judgment

The Vice-Chancellor :

1. The question on this appeal from the decision of the VAT and Duties Tribunal (Mr Angus Nichol and Miss Sheila Wong Chong) made on 9th September 2002 is whether the goods and services supplied to the appellants, Mr and Mrs Cantrell, in the course of the construction of buildings on their property at Foxearth Lodge, Little Green, Saxtead, Woodbridge, Suffolk are zero-rated. The Tribunal held that they were not.

2. The supply of goods and services is zero-rated if either the supply or the goods and services are of a description for the time being specified in Schedule 8 to the VAT Act 1994. Schedule 8 is subdivided into a number of groups. Group 5 deals with the construc...

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