Dunlop v Revenue and Customs: FTTTx 24 Nov 2014

FTTTx VAT – DIY Housebuilders’ Scheme – whether part of building a garage – Yes -whether garage part of building occupied together with a dwelling – Yes – whether non residential part of building created an additional dwelling – Yes – Section 35, Schedule 8, Group 5, Notes 7A, 8, and 9 VATA 1994. Appeal allowed.

[2009] UKFTT 387 (TC)
Bailii
England and Wales

VAT

Updated: 24 December 2021; Ref: scu.539419