Wallis v Revenue and Customs: FTTTx 23 Jan 2013

FTTTx VAT – alterations to listed building – Item 3 Group 6 Sch 8 VATA – replacement of windows with new triple glazed windows – not repair or maintenance; costs – whether HMRC acted unreasonably in defending appeal.

Citations:

[2013] UKFTT 81 (TC)

Links:

Bailii

VAT, Construction

Updated: 14 November 2022; Ref: scu.472320