FTTTx VAT – DIY Builders Scheme – Section 35 Value Added Tax Act 1994 – Inaccurate claim – Administrative error by Appellant’s representatives – Incorrectly completed form sent by his accountants to the Appellant for signature – Adjustments made by HMRC – Penalty applied – Schedule 24 Finance Act 2007 – Whether the appellant took reasonable care to avoid the inaccuracy? – Yes – Appeal allowed
[2015] UKFTT 460 (TC)
Bailii
Value Added Tax Act 1994 35
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.552709