WR Dunster v HMRC

In WR Dunster v HMRC (TC00727 – 20 October) an architect reclaimed VAT on the construction of a purpose-built houseboat. HMRC rejected the claim and he appealed. The Tribunal dismissed the appeal applying the principles in Parkinson v C & E (VTD 17257).

Why it matters: In Parkinson the Tribunal chairman observed that VATA 1994 s 35 ‘discriminates against houseboat builders’. The Tribunal here echoed his comments.