Long and Another v Revenue and Customs: FTTTx 28 Jan 2021

VALUE ADDED TAX – DIY Housebuilders’ Scheme – Retrospective Planning Permission obtained after claim for VAT refund submitted -whether work lawful – whether building designed as a dwelling – whether claim valid – Section 35 Value Added Tax Act 1994 – Note 2 of Group 5 in Schedule 8 to Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – whether the Tribunal can take into account HMRC conduct – appeal dismissed

Citations:

[2021] UKFTT 24 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 November 2022; Ref: scu.661742