Cases - Civilscent (TC00070)
Record details
- Name
- Civilscent (TC00070)
- Date
- [2009]
- Citation
- SFTD 233
- Legislation
- Keywords
- VAT
- Summary
-
This case considered the VAT treatment of car parking for new build residential apartments where the parking was supplied 10 and 20 months after the sale of the dwellings. Normally parking supplied with new dwellings can be VAT zero-rated. In this case HMRC argued that this parking was VAT standard-rated. The Tribunal agreed with HMRC after considering the factors for and against there being a close link between the lease of the new apartments and the sale of the parking spaces. Factors considered included whether the parking was part of the same development, content of the planning permission, whether there was a legal right for an apartment owner to expect a parking space and the timeframe between the sale of the apartments and the sale of the parking space.