Smith v Revenue and Customs: FTTTx 24 Nov 2016

FTTTx (Vat – Diy Housebuilders’ Scheme) VAT – DIY housebuilders’ scheme – VAT charged at 17.5% – VAT refunded at 5% – correct level of refund -unjust enrichment – HELD – VAT refundable at 17.5% for earlier periods – unjust enrichment – outside jurisdiction – appeal allowed in part.

Citations:

[2016] UKFTT 783 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Construction

Updated: 29 January 2022; Ref: scu.573959