Barnes and Another v Revenue and Customs: VDT 22 Dec 2005

VAT – DIY BUILDERS – residential conversion of a barn – invoices for supply of building materials in the name of the contractor instructed to carry out the conversion – Appellants assert that they paid for the materials and were entitled to a VAT refund – the contract between the Appellants and the contractor in the form of a written quotation and schedule of works and the manner in which the contract was carried out demonstrated that the materials were supplied to a contractor in his own right – the Appellants were not entitled to a VAT refund – appeal dismissed

Citations:

[2005] UKVAT V19407

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238076